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Company A purchased $ 1 , 1 0 0 , 0 0 0 of Company B , 8 % bonds at par on July 1

Company A purchased $1,100,000 of Company B,8% bonds at par on July 1, Year 1, with interest paid semi-annually. Company A determined that it should account for the bonds as an available-for-sale investment. At December 31, Year 1, the Company B bonds had a fair value of $1,310,000. Company A sold the Company B bonds on July 1, Year 2 for $990,000.
Complete the following table to show the effect of the Company B bonds on Company A's net income, other comprehensive income, and comprehensive income for Year 1, Year 2, and cumulatively over Year 1 and Year 2.

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