At December 31, 2020, the available-for-sale debt portfolio for Sunland, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Value A $17,700 $14,500 $(3,200) B 12,000 14,800 2,800 22,800 25,700 2,900 Total $52,500 $55,000 2,500 Previous fair value adjustment balance-Dr. 500 Fair value adjustment-Dr. $2,000 On January 20, 2021, Sunland, Inc. sold security A for $14,600. The sale proceeds are net of brokerage fees. Sunland, Inc. reports net income in 2020 of $118,000 and in 2021 of $140,000. Total holding gains (including any realized holding gain or loss) equal $48,000 in 2021. (a) Prepare a statement of comprehensive income for 2020, starting with net income. SUNLAND, INC Statement of Comprehensive Income eTextbook and Media $