Question: I know the answer is b, but why other options are not right? Accumulated other comprehensive income (loss): A. is a component of net income

I know the answer is b, but why other options are not right?I know the answer is b, but why other options are not

"Accumulated other comprehensive income (loss)": A. is a component of net income and reported on the income statement. B. is a component of shareholders' equity and reported on the balance sheet. C. includes a component that adjusts for the effects of share dividend transactions. D. is another name for the cumulative foreign currency translation adjustment

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