Prepare a statement of comprehensive income for 2023, starting with net income.

At December 31, 2022, the held-for-collection and selling debt portfolio for Carla Vista SA is as follows. Amortized Unrealized Security Cost Fair Value Gain (Loss) A (17,700 E14,900 E(2,800 ) B 11,400 15,300 3,900 C 23,300 25,500 2,200 Total 652,400 655,700 3,300 Previous fair value adjustment balance-Dr. 300 Fair value adjustment-Dr. E3,000 On January 20, 2023, Carla Vista SA sold security A for E15,000. The sale proceeds are net of brokerage fees. Carla Vista SA reports net income in 2022 of E125,000 and in 2023 of E146,000. Total holding gains (including any realized holding gain or loss) equal E43,000 in 2023