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Exercise 17-10 At December 31, 2020, the available-for-sale debt portfolio for Cullumber, Inc. is as follows. Security Cost Fair Value $17,200 $15,400 12,100 14,200 22,700 26,000 Total $52,000 $55,600 Previous fair value adjustment balance-Dr. Fair value adjustment,Dr. Unrealized Gain (Loss) $(1,800 ) 2,100 3,300 3,600 300 $3,300 On January 20, 2021, Cullumber, Inc. sold security A for $15,500. The sale proceeds are net of brokerage fees. Cullumber, Inc. reports net income in 2020 of $120,000 and in 2021 of $144,000. Total holding gains (including any realized holding gain or loss) equal $48,000 in 2021. Prepare a statement of comprehensive income for 2020, starting with net income. CULLUMBER, INC Statement of Comprehensive Income An Prepare a statement of comprehensive income for 2021, starting with net income. CULLUMBER, INC Statement of Comprehensive Income 44 U