Pengo Company owns land that it purchased at a cost of ¥400 million in 2013. The company chooses to use revaluation accounting to account for the land. The land’s value fluctuates as follows (all amounts in thousands as of December 31): 2013, ¥450,000; 2014, ¥360,000; 2015,

¥385,000; 2016, ¥410,000; and 2017, ¥460,000.

Instructions Complete the following table below.

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Value at December 31 Accumulated Other Comprehensive Income Other Comprehensive Income Recognized in Net Income 2013 2014 2015 2016 2017