Question - Landis Co purchased $1,000,000 of 8%, 5 year bonds from Ritter on Jan 1, 2012 with int. payable in Jul 1 and Jan 1. The bonds sold for $1041580 at an effective int. rate 7%. using the effective interest methods, Landis Co decreased the Available for slae Debt securities account for the Ritter bonds on Jul 1, 2012 and December 31, 2012 by the amortized premium of $3540 and $3660. At Dec 31, 2012, the fair value of the Ritter bonds was $1060000. What should Lands co report as other comprehensive income and as separate component of stockholder's equity?