with a minus sign.) Income statement: Interest revenue Gain on investments $ 61,900 30,000 Net income $ 91,900 Statement of comprehensive income: Net income $ 12,000 Comprehensive income $ 12,000 Balance sheet: Assets Current Assets Interest receivable Investments Investment in bonds Add: Fair value adjustment Shareholders' Equity Retained earnings $ 45,500 2380000 12000 2,392,000 $ 103,900 $ 103,900 < Required 1 Required 2 >