Johnson Company purchased $3,000,000 of 8%, 5-year bonds from White, Inc. on January 1, 2020, with interest payable on July 1 and January 1. The bonds sold for $3,124,740 at an effective interest rate of 7%. Using the effective-interest method, Johnson Company decreased the Available-for-Sale Debt Securities account for the White, Inc. bonds on July 1, 2020 and December 31, 2020 by the amortized premiums of $10,620 and $10,980, respectively. At December 31, 2020, the fair value of the White, Inc. bonds was $3,180,000. What should Johnson Company report as other comprehensive income and as a separate component of stockholders' equity? $21,600. C $76,860. $55,260. No entry should be made