17. Recall that comprehensive income includes both net income and other rev- enue and expense items that are excluded from the net income calculation (Other Comprehensive Income). Using the financial data below calculate the comprehensive income: 475 493 Beginning shareholder's equity Ending shareholder's equity Unrealized gain on available-for-sale securities Unrealized loss on derivatives accounted for as hedges Foreign currency translation gain on consolidation Dividends paid Net Income -3 1 25