Identify whether the following items \(a\) through \(j\) are part of (1) net income or (2) other comprehensive income. \( \qquad \)

a. Sales revenue

b. Bad debt expense

c. Loss from foreign current translation adjustment

d. Gain on sale of an available-for-sale debt investment

e. Unrealized gain on an available-for-sale debt investment

f. Unrealized gain on an equity investment where investor lacks significant influence 

g. Prior service cost amortization expense for a defined benefit plan 

h. Unrealized loss on cash flow hedge 

i. Loss on impairment of investment 

j. Loss on sale of land.