Sheridan Company purchased $2650000 of 7%, 5-year bonds from Ritter, Inc. on January 1, 2018, with interest payable on July 1 and January 1. The bonds sold for $2774740 at an effective interest rate of 6%. Using the effective-interest method, Sheridan Company decreased the Available-for-Sale Debt Securities account for the Ritter, Inc. bonds on July 1, 2018 and December 31, 2018 by the amortized premiums of $9920 and $10280, respectively. At December 31, 2018, the fair value of the Ritter, Inc. bonds was $2830000. What should Sheridan Company report as other comprehensive income and as a separate component of stockholders' equity? $55260. $20200 No entry should be made, $75460