in January 1, 2017, Twist Corp. had cash and common shares of $40,000. At that date, the company had no other sset, liability, or shareholders' equity balances. On January 2, 2017, Twist paid $20,000 cash for equity securities that designated as fair value through other comprehensive income (FV-OCI) investments. During the year, Twist received on-taxable cash dividends of $10,000 and had an unrealized holding gain of $27,000 (net of tax) on these securities. Determine the following amounts for 2017: a) Net Income / (Loss) 10000 b) Other Comprehensive Income 27000 c) Comprehensive Income 37000 d) Accumulated Other Comprehensive Income (as at the end of 2017) 27000