In-the-Box Retail Corporation reported stockholders equity on its balance sheet at December 31, as follows:
In-the-Box Retail
Balance Sheet (Partial)
Shareholder s Equity:
Common stock, $1.00 par value
600 million shares authorized,
200 shares issued................................................. $ 200
Additional paid-in capital...................................... 1,080
Retained earnings................................................... 6,350
Accumulated other comprehensive (loss)................ (?)
Less: Treasury stock, at cost................................... (60)

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, 2010, In-the-Box Retails accumulated other comprehensive loss was $54 million. Then during 2011, In-the-Box Retail had a positive foreign-currency translation adjustment of $24 million and an unrealized loss of $11 million on available-for-sale investments.
What was In-the-Box Retails balance of accumulated other comprehensive income (loss) at December 31, 2011?