Rebble Co. purchased 300,000 of 8%, 5-year bonds from Carlin, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for 312,474 at an effective interest rate of 7%. Using the effective interest method, Rebble Co. decreased the Debt Investments account for the Carlin, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of 1,062 and 1,098, respectively. At December 31, 2021, the fair value of the Carlin, Inc. bonds was 318,000. What should Rebble Co. report as other comprehensive income and as a separate component of equity?