Exercise 17-10at december 31, 2017, the available-for-sale debt portfolio for wildhorse, inc. is as follows. securitycostfair valueunrealizedgain (loss)a $35,875 $30,750 $(5,125 )b 25,625 28,700 3,075 c 47,150 52,275 5,125 total $108,650 $111,725 3,075 previous fair value adjustment balance—dr. 820 fair value adjustment—dr. $2,255 on january 20, 2018, wildhorse, inc. sold security a for $30,955. the sale proceeds are net of brokerage fees. wildhorseinc. reports net income in 2017 of $246,000 and in 2018 of $287,000. total holding gains (including any realized holding gain or loss) equal $82,000 in 2018. prepare a statement of comprehensive income for 2017, starting with net income. wildhorse, incstatement of comprehensive incomefor the year ended december 31, 2017 comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss$ comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss $link to text prepare a statement of comprehensive income for 2018, starting with net income. wildhorse, incstatement of comprehensive incomefor the year ended december 31, 2018 comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss$ comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss comprehensive income holding gains holding loss net income other comprehensive income reclassification adjustment for gain included in net income reclassification adjustment for loss included in net income unrealized holding gain unrealized holding loss $ add less : comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss comprehensive incomeholding gainsholding lossnet incomeother comprehensive incomereclassification adjustment for gain included in net incomereclassification adjustment for loss included in net incomeunrealized holding gainunrealized holding loss$ ending balance, december 31, 2018current period other comprehensive incomeunrealized holding gainamount reclassified from accumulated other comprehensive incomeaccumulated other comprehensive incomebeginning balance, january 1, 2018 ending balance, december 31, 2018 amount reclassified from accumulated other comprehensive income accumulated other comprehensive income unrealized holding gain beginning balance, january 1, 2018 current period other comprehensive income $ unrealized holding gain ending balance, december 31, 2018 accumulated other comprehensive income beginning balance, january 1, 2018 amount reclassified from accumulated other comprehensive income current period other comprehensive income $ current period other comprehensive income amount reclassified from accumulated other comprehensive income ending balance, december 31, 2018 unrealized holding gain accumulated other comprehensive income beginning balance, january 1, 2018 accumulated other comprehensive income beginning balance, january 1, 2018 unrealized holding gain current period other comprehensive income amount reclassified from accumulated other comprehensive income ending balance, december 31, 2018 accumulated other comprehensive income amount reclassified from accumulated other comprehensive income current period other comprehensive income ending balance, december 31, 2018 unrealized holding gain beginning balance, january 1, 2018