At December 31, 2020, the available-for-sale debt portfolio for Sandhill, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $17,300 $14,700 $12.600) B 11.900 15,200 3,300 C 22.300 25,700 3,400 Total $51.500 $55,600 4,100 Previous fair value adjustment balance-Dr. 400 Fair value adjustment-Dr. $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 loss) equal $50,000 in 2021. Prepare a statement of comprehensive income for 2020, starting with net income. SANDHILL, INC Statement of Comprehensive Income $ IA SANDHILL, INC Statement of Comprehensive Income $ $