On January 1, 2023, Sheridan Corp, had cash and common shares of $40,000. At that date, the company had no other asset, fiability, or shareholders' equity balances. On January 2, 2023. Sheridan paid $20,000 cash for equity securities that it designated as FV-OCI investments. During the year, Sheridan 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 2023 : (a) Net lncome / (Loss) (b) Other Comprehensive Income (c) Comprehensive Income (d) Accumulated Other Comprehensive Income (as at the end of 2023)