At December 31, 2025, the available-for-sale debt portfolio for Carla Vista, Inc. is as follows. Security A B C Total Cost $17,700 11,400 23,300 $52,400 Fair Value $14,900 15,300 25,500 $55,700 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(2,800) 3,900 2,200 3,300 300 $3,000

At December 31,2025 , the available-for-sale debt portfolio for Carla Vista, Inc. is as follows. Prepare a statement of comprehensive income for 2026 , starting with net income. On January 20,2026, Carla Vista. Inc sold security A for $15.000. The sale proceeds are net of brokerage fees. Carla Vista, Inc, reports net income in 2025 of $125,000 and in 2026 of $146,000. Unreslized holding gains or losses equal $43,000 in 2026