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

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$ 17,200		$ 15,700		$( 1,500	)
B		11,900		14,700		2,800
C		23,600		25,900		2,300
Total		$ 52,700		$ 56,300		3,600
Previous fair value adjustment balanceDr.						400
Fair value adjustmentDr.						$ 3,200

On January 20, 2021, Sheridan, Inc. sold security A for $ 15,800. The sale proceeds are net of brokerage fees. Sheridan, Inc. reports net income in 2020 of $ 124,000 and in 2021 of $ 147,000. Total holding gains (including any realized holding gain or loss) equal $ 43,000 in 2021.

Prepare a statement of comprehensive income for 2021, starting with net income.