Populi-Underwood University 33) Accumulated other comprehensive income is reported as an element of: 2 Points O Equity. Revenue. Retained Earnings Assets. None of these. 34) Dividends received are recorded in the income statement for: 2 Points OD) Only two of the A, B. & C choices. A) Equity method investments. B) Available for sale investments. C) Trading securities. E) None of these. 35) Which term is synonymous with face value: 2 Points Par value. Conversion price. Maturity value. Issue price. Saved G Which tarm is synonymous with face