Oriole Company purchased $3150000 of 7%, 5-year bonds from Sheffield, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $3274740 at an effective interest rate of 6%. 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 $10920 and $11280, respectively. At December 31, 2021, the fair value of the Sheffield, Inc. bonds was $3330000. What should Oriole Company report as other comprehensive income and as a separate component of stockholders' equity? O $77460. O $55260. No entry should be made. O $22200.