Oriole Company purchased $2550000 of 9%, 5-year bonds from Skysong, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2674740 at an effective interest rate of 8%. Using the effective-interest method, Oriole Company decreased the Available-for-Sale Debt Securities account for the Skysong, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $9720 and $10080, respectively. At December 31, 2021, the fair value of the Skysong, Inc. bonds was $2730000. What should Oriole Company report as other comprehensive income and as a separate component of stockholders' equity? O $19800. O No entry should be made. O $55260. O $75060