$2.$ On May $1,2021,$ Delta Airlines buys $100$ SkyFlight Food Service, Inc. bonds for $$1,015$ each. Delta classifies this investment as available for sale. This is the first available for sale investment Delta has recorded and the only item that affects comprehensive income during this time period. During $2021,$ SkyFlight pays all bondholders $$42$ interest per bond. At the end of $2021,$ the bonds of Skyflight are trading for $$1,020$ each. During $2022,$ Skyflight pays all bondholders interest of $$75$ per bond. At the end of $2022,$ the bonds of Skyflight are trading for $$1,014$ per bond. On May $1,2023,$ Delta Airlines sells all of its Skyflight bonds for $$1,010$ per bond. No interest was paid by Skyflight in $2023.$ Net income Delta was $$20$ million in $2021,$ $$16$ million in $2022$ and $$18$ million in $2023$ after taxes. This does not include any gains or losses on the bonds. The tax rate is $20\%$ for all years.

Requirements:

a$.$ Show all the needed journal entries for the Skyflight stock from purchase to sale.

b$.$ Show the statement of comprehensive income for $2021,2022$ and $2023.$

c$.$ If accumulated other comprehensive income is $$500,000$ at the beginning of $2021,$ what is the accumulated other comprehensive income at the end of $2021,2022$ and $2023$