Exercise 17-10 At December 31, 2017, the available-for-sale debt portfolio for Pina, Inc. is as follows Unrealized Gain (Loss) Security Cost Fair Value $83,250$(13.875) $97,125 69,375 127,650 $294,150 77,700 141,525 $302,475 8,325 13,875 8,325 2,220 $6.105 Total Previous fair value adjustment balance-Dr. Fair value adjustment-Dr On January 20, 2018, Pina, Inc. sold security A for $83,805. The sale proceeds are net of brokerage fees. PinaInc. reports net income in 2017 of $666,000 and in 2018 of $777,000. Total holding gains (including any realized holding gain or loss) equal $222,000 in 2018. Prepare a statement of comprehensive income for 2017, starting with net income PINA, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 Prepare a statement of comprehensive income for 2017, starting with net income. PINA, INC Statement of Comprehensive Income For the Year Ended December 31,2017 LINK TO TEXT Prepare a statement of comprehensive income for 2018, starting with net income PINA, IN Statement of Comprehensive Income For the Year Ended December 31, 2018 Prepare a statement of comprehensive income for 2018, starting with net income. PINA, INC Statement of Comprehensive Income For the Year Ended December 31, 2018 Click if you would like to Show Work for this question: Open Show Work