Exercise 17-10 (Part Level Submission)

At December 31, 2017, the available-for-sale debt portfolio for Blossom, Inc. is as follows.

Security		Cost		Fair Value		Unrealized Gain (Loss)
A		$27,125		$23,250		$(3,875	)
B		19,375		21,700		2,325
C		35,650		39,525		3,875
Total		$82,150		$84,475		2,325
Previous fair value adjustment balanceDr.						620
Fair value adjustmentDr.						$1,705

On January 20, 2018, Blossom, Inc. sold security A for $23,405. The sale proceeds are net of brokerage fees. BlossomInc. reports net income in 2017 of $186,000 and in 2018 of $217,000. Total holding gains (including any realized holding gain or loss) equal $62,000 in 2018.

Prepare a statement of comprehensive income for 2018, starting with net income.

* I figured out up to Comprehensive income but I can't figure out the entries afterward.