Landis Company purchased $3,000,000 of 8%, 5-year bonds from Ritter, Inc on January 1, 2021, 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, Tandis Company decreased the Available for Sale Debt Securities account for the Ritter, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $10.620 and $10,980), respectively At December 31, 2001, the fair value of the Ritter, Inc. bonds was $3,150,000. What should Landis Company report as other comprehensive income and as a separate component of stockholders' equity? $76,850 $21,600 O $55,260 No entry should be made