On January 1, 2022, Otano Ltd. 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, 2022, it purchased for cash ¥20,000,000 of non-trading equity securities. 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 2022: 

(a) Net income, 

(b) Comprehensive income, 

(c) Other comprehensive income, 

(d) Accumulated other comprehensive income (end of 2022).