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On January 1 , 2 0 2 5 , Splish Inc. had cash and common stock of $ 6 2 , 3 2 0 .

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On January 1,2025, Splish Inc. had cash and common stock of $62,320. At that date, the company had no other asset, liability, or
stockholders' equity balances. On January 2,2025, it purchased for cash $23,780 of debt securities that it classified as available-for-
sale. It received interest of $4,230 during the year on these securities. In addition, it has an unrealized holding gain on these securities
of $5,080 net of tax. Determine the following amounts for 2025 : (a) net income, (b) comprehensive income, (c) other comprehensive
income, and (d) accumulated other comprehensive income (end of 2025).
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