Question 15 At December 31, 2017, the available-for-sale debt portfolio for Teal, Inc. is as follows. Security Cost Fair Value A $228,375 $195,750 163,125 182,700 300,150 332,775 Total $691,650 $711,225 Previous fair value adjustment balance-Dr. Fair value adjustment-Dr. Unrealized Gain (Loss) $(32,625 ) 19,575 32,625 19,575 5,220 $14,355 On January 20, 2018, Teal, Inc. sold security A for $197,055. The sale proceeds are net of brokerage fees. Teal Inc. reports net income in 2017 of $1,566,000 and in 2018 of $1,827,000. Unrealized holding gains and gains equal $522,000 in 2018. Prepare a statement of comprehensive income for 2017, starting with net income. TEAL, INC Statement of Comprehensive Income For the Year Ended December 31, 2017 > $ ly Prepare a statement of comprehensive income for 2016, starting with net income. TEAL, INC Statement of Comprehensive Income For the Year Ended December 31, 2018