Sunland Company purchased $2,700,000 of 9%, 5-year bonds from Cheyenne, Inc. on January 1, 2021, with interest payable on July 1 and January 1. The bonds sold for $2,824,740 at an effective interest rate of 8%. Using the effective-interest method, Sunland Company decreased the Available-for-Sale Debt Securities account for the Cheyenne, Inc. bonds on July 1, 2021 and December 31, 2021 by the amortized premiums of $10020 and $10380, respectively. At December 31, 2021, the fair value of the Cheyenne, Inc. bonds was $2,850,000. What should Sunland Company report as other comprehensive income and as a separate component of stockholders' equity? $45660 a. $41840. b. $42360. $52260. d