Footnote 7: Statement of Stockholders' Equity Accumulated Common Retained Other Treasury Stock Total Earnings Comprehensive Stock Income Beginning Value 7,630 648,522 6.479 137,267 525,364 Net Income 59,149 59,149 Issue Stock 252 252 Repurchase Treasury Stock -622 622 Unrealized gain Available for Sale 16,256 4,000 Pension Losses 17,590 -5,334 Foreign Currency Translation -1,000 1,000 Dividends -29,377 -29,377 Ending Value 7,882 678,294 4,145 -137,889 552,432 a. How much higher/lower would net income be if the Other Comprehensive Income had been included on the Income Statement? b. Did treasury stock transactions have a positive or negative impact on EPS