$20-51$

Fastco Corp. reports net income of $$20,000,$ and other comprehensive income of $$5,000($net of tax$)$ for the year ended December $31,2020.$ The December $312019,$ balance in accumulated other comprehensive income is $$18,000($credit balance$)$ and the balance in retained earnings is $$100,000($credit balance$).$ What is the ending balance in accumulated other comprehensive income on December $31,2020?$

$20-82$

The following excerpts are from the annual financial statements of KPNG$,$ Inc.

Net Income

Other comprehensive income, net of tax

Net unrealized holding loss on available$-$for$-$sale securities

Gain on pension benefit plan

Other comprehensive loss

Comprehensive income

Changes in Accumulated other comprehensive income:

Beginning balance at $\frac{12}{31}\frac{?}{2019},18,000$

Other comprehensive income

Ending balance at $\frac{12}{31}\frac{?}{2020}$

$\frac{5000}{23000}$

Changes in retained earnings:

$$100,000$

Statement of Comprehensive Income

For Year Ended December $31,2020$

$$100,000$

Ending balance at $\frac{12}{31}\frac{?}{2020}$

loss

a Comprehensive income $($loss$)$ for the year ended December $31,2020$

Accumulated other comprehensive income $($loss$)$ as of December $31,2020$

$89,200$

What is the accumulated other comprehensive income $($loss$)$ as of December $31,2020?$