On January 1, 2023, Oriole 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 2,2023 , Oriole paid $20,000 cash for equity securities that it designated as FV-OCI investments. During the year, Oriole received non-taxable cash dividends of $7,000 and had an unrealized holding gain of $22,000 (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) $