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On January 1 , 2 0 2 3 , Oriole Corp. had cash and common shares of $ 7 0 , 0 0 0 .

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On January 1,2023, Oriole Corp. had cash and common shares of $70,000. At that date, the company had no other asset, liability, or shareholders' equity balances. On January 2,2023, Oriole paid $50,000 cash for equity securities that it designated as FV-OCl investments. During the year, Oriole received non-taxable cash dividends of $22,000 and had an unrealized holding gain of $29,000(net of tax) on these securities. Determine the following amounts for 2023:
(a) Net Income /(Loss)
(b) Other Comprehensive Income
(c) Comprehensive Income
$
(d) Accumulated Other Comprehensive Income (as at the end of 2023) $
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