Joel Cos financial statements had the following balances at December 31:

Prior Service Cost adjustment		$150,000
Gain on early extinguishment of long-term debt		60,000
Net income		620,000
Foreign currency translation gain		35,000
Unrealized loss on available for sale debt securities		30,000
Reclassification of realized loss on available for sale debt securities		90,000
Unrealized gain on equity securities		20,000
Realized loss on available for sale debt securities		90,000

What amount should Joel Co report as other comprehensive income for the year ended December 31?

• A.

  ($55,000)

• B.

  ($215,000)

• C.

  $565,000

• D.

  ($155,000)