Bell Products Inc. has the following amounts on its unadjusted year-end trial balance at the end of Year 2: Debit Credit Change from FIFO to LIFO in inventory valuation $10,000 Prior service cost-pensions $35,000 Gain from sale of available-for-sale securities Loss from infrequent item Gain on foreign currency translations $ 11,500 What is the amount to be shown in Bell's accumulated other comprehensive income at the end of Year 2? O$33,500 debit $24,000 debit $23,500 debit $4,000 credit $18,000 O $27,500