Exercise 17-10 At December 31, 2017, the available-for-sale debt portfolio for Steffi Graf, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $17,500 $15,000 $(2,500 ) B 12,500 14,000 1,500 C 23,000 25,500 2,500 Total $53,000 $54,500 1,500 Previous fair value adjustment balanceDr. 400 Fair value adjustmentDr. $1,100 On January 20, 2018, Steffi Graf, Inc. sold security A for $15,100. The sale proceeds are net of brokerage fees. Steffi GrafInc. reports net income in 2017 of $120,000 and in 2018 of $140,000. Total holding gains (including any realized holding gain or loss) equal $40,000 in 2018. Prepare a statement of comprehensive income for 2017, starting with net income. STEFFI GRAF, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 $ $ Prepare a statement of comprehensive income for 2018, starting with net income. STEFFI GRAF, INC Statement of Comprehensive Income For the Year Ended December 31, 2018 $ $ : $ $ $ $ Click if you would like to Show Work for this question: