Can someone explain why the highlighted in yellow that are marked wrong would be incorrect while the rest is all correct?? Show work please if you can find another answer! Thank you!

At December 31, 2017, the available-for-sale debt portfolio for Wildhorse, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $114,625 81,875 150,650 $347,150 $98,250 91,700 167,025 $356,975 $(16,375) 9,825 16,375 9,825 2,620 $7,205 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. On January 20, 2018, Wildhorse, Inc. sold security A for $98,905. The sale proceeds are net WildhorseInc. reports net income in 2017 of $786,000 and in 2018 of $917,000. Total holdirn any realized holding gain or loss) equal $262,000 in 2018 Your answer is correct. Prepare a statement of comprehensive income for 2017, starting with net income WILDHORSE, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 Net Income 786000 Other Comprehensive Income Unrealized Holding Gain Comprehensive Income 7205 793205 Prepare a statement of comprehensive income for 2018, starting with net income WILDHORSE, INC Statement of Comprehensive Income For the Year Ended December 31, 2018 Net Income 917000 Other Comprehensive Income Holding Gains 262000 Addv Reclassification Adjustment for Loss Included in Net Income Comprehensive Income 15720 277720 1194720 Accumulated Other Comprehensive Income Beginning Balance, January 1, 2018 05 Current Period Other Comprehensive income 262000 Amount Reclassified from Accumulated Other Comprehensive Income 15720 Unrealized Holding Gain 277720 Ending Balance, December 31, 2018 284925