The company started business on January 1, 2013. Net income and dividends for the first three years of the company's existence are as follows:

The company has some foreign subsidiaries and also maintains a portfolio of available-for-sale securities. During 2013, 2014, and 2015, the U.S. dollar value of the equity of the foreign subsidiaries and the market value of the securities in the available-for-sale portfolio fluctuated as shown below.

Compute comprehensive income for each of the three years: 2013, 2014, and 2015.

Transcribed Image Text:

Net Income (Loss) Dividends 2013. 2014 2015 $(1,500) 600 2,100 S 0 150 550 Change in U.S. Dollar Value Change in Value of Portfolio 2013 2014 2015 Increase of $275 Decrease of $725 Decrease of $195 Decrease of $900 Decrease of $400 Increase of $560