At December 31, 2020, the available-for-sale debt portfolio for Sandhill, Inc. is as follows. Security Cost Fair Value A $17,300 $14,700 B 11,900 15,200 22,300 25,700 Total $51,500 $55,600 Previous fair value adjustment balance- Dr. Fair value adjustment -Dr. Unrealized Gain (Loss) $12,600) 3,300 3400 4,100 400 $3,700 On January 20, 2021, Sandhill, Inc. sold security A for $14,800. The sale proceeds are net of brokerage fees. Sandhill, Inc. reports net income in 2020 of $123,000 and in 2021 of $148,000. Total holding gains (including any realized holding gain or los equal $50.000 in 2021 Prepare a statement of comprehensive income for 2020, starting with net income. SANDHILL, INC Statement of Comprehensive Income 4 $ e Textbook and Media SANDHILL, INC Statement of Comprehensive Income $ $ $ e Textbook and Media MacBook Air