120" Bell Products Inc. has the following amounts on its unadjusted year-end trial balance at the end of Year 2: Debit Credit Change from FIFO to LIFO in inventory valuation $10,000 Prior service cost-pensions $35,000 Gain from sale of available-for-sale securities $27,500 Loss from infrequent item $18,000 Gain on foreign currency translations $11,500 What is the amount to be shown in Bell's accumulated other comprehensive income at the end of Year 2? $33,500 debit $24,000 debit $23,500 debit $4,000 credit