Sandhill Company purchased $2800000 of 7%, 5-year bonds from Whispering, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2924740 at an effective interest rate of 6%. Using the effective-interest method, Sandhill Company decreased the Available-for-Sale Debt Securities account for the Whispering, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $10220 and $10580, respectively. At December 31, 2021, the fair value of the Whispering, Inc. bonds was $2980000. What should Sandhill Company report as other comprehensive income and as a separate component of stockholders' equity? $76060. $55260. $20800. No entry should be made