At December $31,2025,$ the available$-$for$-$sale debt portfolio for Crane, incis as follows.

$\backslash$table$[[$Security$,$Cost,Fair Value,Unrealized Gain $($Loss$)],[$A$,$$$18,000,$$$14,000,$$$(4,000)],[$B$,12\mathrm{.}000,15,400,3,400],[$C$,22,600,26400,3\mathrm{.}800],[$Total$,$$$52,600,$$$55,800,3700],[$Previous fair value adjustment balace$-$Dr$.,300],[$Fair value adjustment $-$ Dr$.,$$$2,900]]$

On January $20,2020.$ Crane, inc, sold security A for $$14,100,$ The sale proceets are ret $[$j$]$ broderage feer$-$

Crane, Inc. reports net income in $2025$ of $$124,000$ and in $2026$ of $$138,000.$ Unealised holdine ealm equil $$45,000$ in $2020.$

$($a$)$

Your answer is partially correct.

Prepare a statement of comprehensive income for $2025,$ starting with net income.

CRANE, INC

Statement of Comparehensive Income

For the Wear Fresent Decrester $31.2025$