The following items a through kare included in the statement of comprehensive income of Raft Inc. For each item, indicate whether the amount is included in comprehensive income as (1) net income or (2) other comprehensive income. Also indicate whether the item is accumulated in (3) retained earnings or in (4) accumulated other comprehensive income. Net Income or Retained Earning or a. Dividend revenue Item b. Unrealized loss on available-for-sale securities c. Realized loss on available-for-sale securities d. Gain on sale of short-term investments e. Gain from foreign currency translation adjustment f. Loss on disposal of equipment g. Gain on sale of discontinued operations h. Interest revenue i. Loss on postretirement benefit plan j. Gain on cash flow hedge derivative instrument k. Insurance gain on casualty (fire) OCI Accumulated OCI