Big-Box Retail Corporation reported stockholders' equity on its balance sheet at December 31:

Requirements
1. Identify the two components that typically make up accumulated other comprehensive income.
2. For each component of accumulated other comprehensive income, describe the event that can cause a positive balance. Also describe the events that can cause a negative balance for each component.
3. At December 31, 2016, Big-Box Retail's accumulated other comprehensive loss was $58 million. Then during 2017, Big-Box Retail had a positive foreign-currency translation adjustment of $22 million and an unrealized loss of $15 million on available-for-sale investments. What was Big-Box Retail's balance of accumulated other comprehensive income (loss) at December 31, 2017?

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A1 Big-Box Retail Corporation Balance Sheet (Partial) December 31, 2017 2 Stockholders' equity: (in millions) 3 Common stock, 50.20 par value 4 5600 million shares issued 6 Additional paid-in capital 7 Retained earnings 8 Accumulated other comprehensive (loss) 9 Less: Treasury stock, at cost 10 1,200 milion shares authorized 120 1100 6,200 (100)