Companies are required to transfer $$other comprehensive income$$ each period to shareholders$$ equity. The FASB Accounting Standards Codification represents the single source of authoritative U$.$S$.$ generally accepted accounting principles. Obtain the relevant authoritative literature on reporting other comprehensive income in shareholders$$ equity using the FASB Accounting Standards Codification at the FASB website $($www$.$fasb.org$)$ and select Basic View for free access.

Required:

What is the specific nine$-$digit Codification citation $($XXX$-$XX$-$XX$-$XX$)$ that describes the guidelines for reporting that component of shareholders$$ equity?

What is the specific nine$-$digit Codification citation $($XXX$-$XX$-$XX$-$XX$)$ that describes the guidelines for presenting accumulated other comprehensive income on the statement of shareholders$$ equity?