5. Harvest Group reported net income totaling $500,000 for the year 2019. The following is additional information obtained from the Harvest Group's financial reports: The company purchased 20,000 shares of Sunset Properties for $10 per share during the fourth quarter of 2019. The investment is accounted for as "trading" securities. The value of the shares is $15 at the end of 2019. The company began operations in the Africa during the year and reports a foreign currency translation gain at the end of 2019 totaling $150,000. The decrease in the net pension assets for the year was $125,000. However, the periodic pension expense reported in the income statement was only $50,000. The company reported unrealized holding losses on derivative instruments totaling $10,000. a. Compute comprehensive income for Harvest Group. (1 mark) b. For each item in comprehensive income, state balance sheet accounts affected by the item. (1 mark) 4. Below summarizes the information concerning the capital structure of Andy Corporation: Year 1 Common stock Convertible preferred stock 7% convertible bonds 80,000 shares 5,000 shares $1,200,000 Dec 31 Year 2 80,000 shares 5,000 shares $1,200,000 During Year 2, Andy pays dividends of $1.1 per share on its common stock and $2.2 per share on its preferred stock. The preferred stock is convertible into 15,000 shares of common stock. The 7% convertible bonds are convertible into 15,000 shares of common stock. Net income for the year ended December 31, Year 2 is $300,000. The income tax rate is 40% a. Compute basic earnings per share for the year ended December 31, Year 2. (1 mark) b. Compute diluted earnings per share for the year ended December 31, Year 2. (1 mark)