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Exercise 18-1 Comprehensive income [LO18-2] The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc COMPREHENSIVE INCOME

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Exercise 18-1 Comprehensive income [LO18-2] The following is an excerpt from a disclosure note from the 2016 annual report of Kaufman Chemicals, Inc COMPREHENSIVE INCOME (LOSS) The components of comprehensive income, net of tax, are as follows (in millions): Years Ended December 31 2016 2015 2014 $812 $642 $497 Net income Other comprehensive income: Change in net unrealized gains on investments, net of tax o $14, ($12), and $12 in 2016, 2015, and 2014, respectively Other 26 19) 20 Total comprehensive income $837 $622 $519 Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders equity as follows: ($ in millions) 2016 2015 equity: Common stock Additional paid-in capita Retained earnings Accumulated other comprehensive income 310 7,767 6,847 89 310 7.767 6,291 64 Total shareholders equity $15,013 $14.432 Required: 4. From the information provided, determine how Kaufman calculated the $89 milion accumulated other comprehensive income in 2016. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) ($ in millions) Accumulated other comprehensive income, 2015 Change in net unrealized gains on investments Change in "other Accumulated other comprehensive income, 2016 S

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