Landis Co. purchased 500,000 of 8%, 5-year bonds from Ritter, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds sold for 520,790 at an effective interest rate of 7%. Using the effective-interest method, Landis Co. decreased the non-trading Debt Investments account for the Ritter, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of 1,770 and 1,830, respectively. At December 31, 2018, the fair value of the Ritter, Inc. bonds was 530,000. What should Landis Co. report as other comprehensive income and as a separate component of equity? 12,810. b. No entry should be made. C 9.210. d. 3,600.