13. Danasar Corporation had net income of $90,000, an accumulated foreign currency translation adjustment loss of $20,000, an unrealized gain in the market value of investments of $4,000, and net unrealized loss on derivatives of $7,000. What will Danasar report on its accumulated other comprehensive loss for the year? a. $81,000 b. $67,000 C. $19,000) d. $(23,000) e. None of the above. I 14. Tesco Corporation inaccurately computed depreciation expense for 2017. Depreciation expense of $210,000 was recorded when the amount should have been $185,000. Tesco also forgot to record cash sale of $1,750 occurring in 2016. The income tax rate is 30%. Assuming both errors are discovered in 20186, what is the effect of these errors on retained earnings? a. $25,725 b. $18,725 c. $16,275 d. There is no effect on retained earnings e. None of the above