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, should be reported as a component of other comprehensive income, or neither.

a) Adjustment for change in accounting policy - Credit $4,957 b) Debt retirement costs - Debit $3,243 c) Foreign exchange gains on hedged long-term debt - Credit $3,031 d) Unrealized gain on available-for-sale securities - Credit $4,096 e) Adjustment to fair value of cash flow hedge derivative instruments - Credit $3,256 f) Foreign exchange gains on unhedged long-term debt - Credit $4,243