Comprehensive Income On December 31, 2017, Valur Co. had the following available-for-sale investment disclosure within the Current Assets section of the balance sheet: Available-for-sale investments (at cost) Plus valuation allowance for available-for-sale investments Available-for-sale investments (at fair value) $145,000 40,000 $185,000 There were no purchases or sales of available-for-sale investments during 20Y8. On December 31, 2018, the fair value of the available-for-sale investment portfolio was $200,000. The net income of Valur Co. was $210,000 for 2018. Compute the comprehensive income for Valur Co. for the year ended December 31, 2018. VALUR CO. Statement of Comprehensive Income For the Year Ended December 31, 2018 Net Income Other Comprehensive Income (Loss): 210,000 Unrealized Gain (Loss) on Available-for-Sale Investments Comprehensive Income Feedback Check My Work Adjust the net income for the amount of the unrealized gain/loss for the year. To determine the unrealized gain/loss, subtract the available-for-sale (fair value) at 12/31/Y7 from the same value at 12/31/Y8.