Crane Company purchased $2400000 of 9%, 5-year bonds from Swifty, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2524740 at an effective interest rate of 8%. Using the effective-interest method, Crane Company decreased the Available-for-Sale Debt Securities account for the Swifty, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $9420 and $9780, respectively. At December 31, 2021, the fair value of the Swifty, Inc. bonds was $2580000. What should Crane Company report as other comprehensive income and as a separate component of stockholders' equity? $55260. $74460. $19200. O No entry should be made