Exercise 17-10 At December 31, 2017, the available-for-sale debt portfolio for Sheffield, Inc. is as follows. Unrealized Gain (Loss) Security Cost Fair Value 228,375 163,125 300,150 $691,650 $195,750 182,700 332,775 $711,225 $(32,625) 19,575 32,625 19,575 5,220 $14,355 Total Previous fair value adjustment balance-Dr Fair value adjustment-Dr On January 20, 2018, Sheffield, Inc. sold security A for $197,055. The sale proceeds are net of brokerage fees. Sheffieldinc. reports net income in 2017 of $1,566,000 and in 2018 of $1,827,000. Total holding gains (including any realized holding gain or loss) equal $522,000 in 2018 Prepare a statement of comprehensive income for 2017, starting with net income SHEFFIELD, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 Net Income 1566000 Other Comprehensive Income Unrealzed Holding Gain Comprehensive Income 14355 1580355 Prepare a statement of comprehensive income for 2018, starting with net income SHEFFIELD, INC Statement of Comprehensive Income For the Year Ended December 31, 2018