On January 1, 2020, Cheyenne Corp. had cash and common shares of $40,000. At that date, the company had no other asset, liability, or shareholders equity balances. On January 2, 2020, Cheyenne Corp. paid $20,000 cash for equity securities that it designated as fair value through other comprehensive income (FV-OCI) investments. During the year, Cheyenne Corp. received non-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 2020:

(a)		Net Income / (Loss)		enter a dollar amount
(b)		Other Comprehensive Income		enter a dollar amount
(c)		Comprehensive Income		enter a dollar amount
(d)		Accumulated Other Comprehensive Income (as at the end of 2020)		enter a dollar amount