Richman Co. purchased $300,000 of 8%, 5 year bonds from Carlin, Inc. on January 1, 2010, 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, Richman Co. decreased the Available-for-Sale Securities account for the Carlin, Inc. bonds on July 1, 2010 and December 31, 2010 by the amortized premiums of $1,062 and $1,098 respectively. At December 31,2010 the fair value of the Carlin, Inc. bonds was $318,000. What should Richman Co. report as other comprehensive income and as a separate component of stockholders' equity