Assume the same information as E17-9 and that Steffi Graf Inc. reports net income in 2013 of $120,000 and in 2014 of $140,000. Total holding gains (including any realized holding gain or loss) total $40,000.

Instructions
  (a) Prepare a statement of comprehensive income for 2013 starting with net income.
  (b) Prepare a statement of comprehensive income for 2014 starting with net income.