Exercise 17-10 At December 31, 2017, the available-for-sale debt portfolio for Metlock, Inc. is as follows Unrealized Gain (Loss) 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, Metock, Inc. sold security A for $197,OSSThe sale proceeds are net of brokerage fees. Metlockinc. 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. METLOCK, INC Statement of For the Year Ended December 31, 2017 Prepare a statement of comprehensive income for 2018, starting with net income. METLOCK, INC Statement of Co Income For the Year Ended December 31, 2018 Click if you would like to Show Work for this