On January 1, 2015, Otano Inc. had cash and share capital of ¥60,000,000. At that date, the company had no other asset, liability, or equity balances. On January 2, 2015, it purchased for cash ¥20,000,000 of equity securities that it classified as non-trading. It received cash dividends of ¥3,000,000 during the year on these securities. In addition, it has an unrealized holding gain on these securities of ¥4,000,000 (net of tax). Determine the following amounts for 2015:

(a) net income,

(b) comprehensive income,

(c) other comprehensive income, and

(d) accumulated other comprehensive income (end of 2015).