Cullumber Company purchased $1210000 of 8%, 5-year bonds from Carlin, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds sold for $1259896 at an effective interest rate of 7%. Using the effective interest method, Cullumber Company decreased the Available-for-Sale Debt Securities account for the Carlin, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of $4348 and $4492, respectively. At December 31, 2018, the fair value of the Carlin, Inc. bonds was $1281000. What should Cullumber Company report as other comprehensive income and as a separate component of stockholders equity?