On January 1, 2014, Richards Inc. had cash and common stock of $64,630. At that date, the company had no other asset, liability, or equity balances. On January 2, 2014, it purchased for cash $24,140 of equity securities that it classified as available-for-sale. It received cash dividends of $3,160 during the year on these securities. In addition, it has an unrealized holding gain on these securities of $5,330 net of tax. Determine the following amounts for 2014: (a) net income; (b) comprehensive income; (c) other comprehensive income; and (d) accumulated other comprehensive income (end of 2014).