Sheridan Company purchased $1130000 of 8%, 5-year bonds from Windsor, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $1179896 at an effective interest rate of 7%. Using the effective interest method, Sheridan Company decreased the Available-for-Sale Debt Securities account for the Windsor, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $3548 and $3692, respectively. At December 31, 2021, the fair value of the Windsor, Inc. bonds was $1209000. What should Sheridan Company report as other comprehensive income and as a separate component of stockholders equity?

$29104

$36344

$0

$7240