b. prepare a statement of comprehensive income for 2021 starting with net income

At December 31, 2020, the available-for-sale debt portfolio for Cullumber, Inc. is as follows, Security Fair Value Unrealized Gain (Loss) Cost $17,100 A $14,600 $(2,500) B 12.500 15,100 2,600 c 22.500 26,000 3,500 Total $52.100 $55,700 3,600 Previous fair value adjustment balance-Dr. 400 Fair value adjustment-Dr. $3,200 On January 20, 2021. Cullumber, Inc. sold security A for $14,700. The sale proceeds are net of brokerage fees. Cullumber, Inc. reports net income in 2020 of $123,000 and in 2021 of $135.000. Total holding gains (including any realized holding gain or loss) equal $40,000 in 2021 Prepare a statement of comprehensive income for 2020, starting with net income. CULLUMBER, INC Statement of Comprehensive Income $ $