Prepare a comprehensive income statement for a company with the following information: Net Income = $100,000, Unrealized Gains on Available-for-Sale Securities = $8,000, Foreign Currency Translation Adjustment = -$4,000, and Pension Liability Adjustment = $5,000. Discuss the importance of reporting OCI and how it provides a more complete picture of a company’s financial performance. Analyze the potential impact of significant fluctuations in OCI components on the company’s overall financial health. Consider the implications of changes in accounting standards or regulatory requirements on the recognition and reporting of OCI. How can the company effectively communicate its comprehensive income to stakeholders, including investors, analysts, and regulators? Discuss the role of transparency and disclosure in maintaining investor confidence and ensuring compliance with financial reporting standards.