At December 31. 2022, the held-for-collection and selling debt portfolio for Sheridan SA is as follows. On January 20, 2023, Sheridan SA sold security A for 15,800. The sale proceeds are net of brokerage fees. Sheridan SA reports net income in 2022 of 124,000 and in 2023 of 147,000. Total holding gains (including any reatized holding gain or loss) equal 43,000 in 2023. For the Year Ended December 31,2023 Net Income 147000 Other Comprehensive Income Unrealized Holding Gains Comprehensive income Accumulated Other Comprehensive Income Beginning Balance, January 1, 2023 Current Period Other Comprehensive income Ending Balance, December 31,2023 eTextbook and Media