Exercise 17-10 At December 31, 2017, the available-for-sale debt portfolio for Marin, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $18,375 13,125 24,150 $55,650 $15,750 14,700 26,775 $57,225 $(2,625) 1,575 2,625 1,575 420 $1,155 Total Previous fair value adjustment balance-Dr Fair value adjustment-Dr On January 20, 2018, Marin, Inc. sold security A for $15,855. The sale proceeds are net of brokerage fees MarinInc. reports net income in 2017 of $126,000 and in 2018 of $147,000. Total holding gains (including any realized holding gain or loss) equal $42,000 in 2018 Prepare a statement of comprehensive income for 2017, starting with net incomee MARIN, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 126,000 Net Income Other Comprehensive Income Unrealized Holding Gain 1,155