Appling Enterprises issued 9% bonds with a face amount of $510,000 on January 1, 2021. The bonds sold for $466,244 and mature in 2040 (20 years). For bonds of similar risk and maturity the market yield was 10%. Interest is paid semiannually on June 30 and December 31. Appling determines interest expense at the effective rate. Appling elected the option to report these bonds at their fair value. The fair values of the bonds at the end of each quarter during 2021 as determined by their market values in the over-the-counter market were the following:

March 31 $530,000June 30 510,000September 30 501,000December 31 508,000 General (risk-free) interest rates did not change during 2021.By how much will Appling’s comprehensive income be increased or decreased by the bonds (ignoring taxes) in the March 31 quarterly financial statements?