Oriole Company purchased $1230000 of 8%, 5-year bonds from Sheffield, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $1279896 at an effective interest rate of 7%. Using the effective interest method, Oriole Company decreased the Available-for-Sale Debt Securities account for the Sheffield, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $4548 and $4692, respectively. At December 31, 2021, the fair value of the Sheffield, Inc. bonds was $1299000. What should Oriole Company report as other comprehensive income and as a separate component of stockholders equity?