Norton Co. had the following amounts related to its pension plan in 2014.

Actuarial liability loss for 2014                                                                 $28,000
Unexpected asset gain for 2014                                                                   18,000
Accumulated other comprehensive income (G/L) (beginning balance)         7,000 Cr.

Determine for 2014: (a) Norton’s other comprehensive income (loss), and (b) comprehensive income. Net income for 2014 is $26,000; no amortization of gain or loss is necessary in 2014.