Brown-Box Retail Corporation reported stockholder€™s equity on its balance sheet at December 31 as follows:

Requirements
1. Identify the two components that typically make up accumulated other comprehensive income.
2. For each component of accumulated other comprehensive income, describe the event that can cause a positive balance. Also describe the events that can cause a negative balance for each component.
3. At December 31, 2012, Brown-Box Retail€™s accumulated other comprehensive loss was $57 million. Then during 2013, Brown-Box Retail had a positive foreign-currency translation adjustment of $25 million and an unrealized loss of $15 million on available-for-sale investments.
What was Brown-Box Retail€™s balance of accumulated other comprehensive income (loss) at December 31,2013?

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Brown-Box Retail Balance Sheet (Partial) Stockholders' equity Common stock, S0.10 par value- 1200 million shares authorized 500 shares issued Additional paid-in capital Retained earnings Accumulated other comprehensive (loss Less: Treasury stock, at cost $ 50 1,098 6,100 (80)