Blossom Company purchased $2900000 of 8%,5-year bonds from Sunland, Inc. on January 1,2021 , with interest payable on July 1 and January 1 . The bonds sold for $3024740 at an effective interest rate of 7%. Using the effective-interest method, Blossom Company decreased the Available-for-Sale Debt Securities account for the Sunland, Inc. bonds on July 1, 2021 and December 31 , 2021 by the amortized premiums of $10420 and $10780, respectively. At December 31, 2021, the fair value of the Sunland, Inc. bonds was $3080000. What should Blossom Company report as other comprehensive income and as a separate component of stockholders' equity? $21200.$76460.$55260. No entry should be made