At December 31, 2020, the available-for-sale debt portfolio for Sandhill, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$17,800		$15,300		$(2,500	)
B		11,700		14,600		2,900
C		23,100		26,100		3,000
Total		$52,600		$56,000		3,400
Previous fair value adjustment balanceDr.						500
Fair value adjustmentDr.						$2,900

On January 20, 2021, Sandhill, Inc. sold security A for $15,400. The sale proceeds are net of brokerage fees. Sandhill, Inc. reports net income in 2020 of $121,000 and in 2021 of $146,000. Total holding gains (including any realized holding gain or loss) equal $41,000 in 2021.

Prepare a statement of comprehensive income for 2020, starting with net income. SANDHILL, INC Statement of Comprehensive Income Prepare a statement of comprehensive income for 2021, starting with net income. SANDHILL, INC Statement of Comprehensive Income