Crane Company purchased $2400000 of 9%,5-year bonds from Swifty, Inc. on January 1,2025 with interest payable on July 1 and January 1 . The bonds sold for $2499792 at an effective interest rate of 8%. Using the effective-interest method, Crane decreased the Available-for-Sale Debt Securities account for the Swifty bonds on July 1, 2025 and December 31, 2025 by the amortized premiums of $9420 and $9780, respectively. At December 31,2025 , the fair value of the Swifty bonds was $2580000. What should Crane report as other comprehensive income and as a separate component of stockholders' equity? $80208. $99408. $19200. No entry should be made