9 [6 points] A company reported the following items in its comparative consolidated financial statements. Identify whether each of the items below should be included in determining net income or should be reported as a component of other comprehensive income. a) select answer select answer b) Component of net income Component of other comprehensive income Neither c) select answer d) select answer e) select answer Foreign exchange gains on unhedged long-term debt - Credit $1,496 Writedown of held for trading investments - Debit $2,313 Equity income on investees - Credit $4,967 Unrealized gain on available-for-sale securities - Credit $4,103 Adjustment to fair value of cash flow hedge derivative instruments - Credit $1,077 f) select answer Gain on sale of held for trading investments - Credit $4,349