Exercise 17-10 (Part Level Submission) At December 31, 2020, the available-for-sale debt portfolio for Carla Vista, Inc. is as follows. Security_ Cost Fair Value A $17,100 $15,100 B 12,400 15,200 23,400 26,400 Total $52,900 $56,700 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(2,000) 2,800 3,000 3,800 500 $3,300 On January 20, 2021, Carla Vista, Inc. sold security A for $15,200. The sale proceeds are net of brokerage fees. Carla Vista, Inc. reports net income in 2020 of $124,000 and in 2021 of $142,000. Total holding gains (including any realized holding gain or loss) equal $40,000 in 2021. (a) Prepare a statement of comprehensive income for 2020, starting with net income. CARLA VISTA, INC Statement of Comprehensive Income Comprehensive Income Holding Gains Holding Loss Net Income Other Comprehensive Income Reclassification Adjustment for Gain Included in Net Income Reclassification Adjustment for Loss Included in Net Income Unrealized Holding Gain Unrealized Holding Loss Attem