ABC Corp's adjusted account balances as of December 31, 2020 are listed below (in 000s or in thousands). Consider the additional information listed below the table. A. Determine the year-end balance in AOCI. Briefly show your calculation, labelling your math. 3 points B. Determine the Net Income/(Loss) amount for 2020. Briefly show your calculation labelling your math. 4 points C. Prepare a statement of Financial Position in good form, for year-ended December 31, 2020, using Excel. 11 points Accounts Receivable Accounts Payable Accumulated Depreciation, Bldg Accumulated Depreciation, Equipment Allowance for Doubtful Accounts AOCI Bonds Payable 6% due 2030 Building Cash Common Shares, unlimited authorized, 15,000 issued Copyright, net of accumulated amortization Equipment FV-NI Investments FV-OCI Investments Interest Payable Inventory at LCRNV Land Land Held for Sale Notes Payable* 5-year 4% Prepaid Insurance Preferred Shares, 10,000 authorized, 5,000 issued Retained Earnings Unearned Revenue $90,000 114,000 255,000 27,000 12,000 ? 300,000 500,000 30,000 150,000 42,000 84,000 21,000 410,000 30,500 205,000 130,000 60,000 245,000 10,100 110,000 ? 51,000 Additional Information Fair value of the FV-OCI Investments was evaluated on December 31, 2020: $265,000 Notes Payable principle due during 2021: $40,000; the balance of principle is due in 2025. AOCI on January 1, 2020 was $232,000. Retained Earnings on January 1, 2020 was $105,600. During the year, ABC Corp paid dividends of $5000 to preferred shareholders. No dividends were paid to common shareholders