chapter 18-3. The following is from the 2018 annual report of Kaufman Chemicals, Inc.

Statements of Comprehensive Income

Years Ended December 31 2018 2017 2016

Net Income $856 $686 $541

Other comprehensive income:

Change in net unrealized gains on investments, net of tax of

$18, ($16), and $16 in 2018, 2017, and 2016, respectively 30 (24) 26

Other (3) (2) 2

Total comprehensive income $883 $660 $569

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders equity as follows:

($ in millions)

2018 2017

Shareholders equity:

Common stock 330 330

Additional paid-in capital 8,l71 8,171

Retained earnings 7,251 6,695

Accumulated other comprehensive income 99 72

Total shareholders equity $15,851 $15,268

Required:

4. From the information provided, determine how Kaufman calculated the $99 million accumulated other comprehensive income in 2018. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)