Reporting Comprehensive Income, Retained Earnings, Accumulated OCI

The following excerpts are from the annual financial statements of KPNG, Inc.

KPNG, Inc. Statement of Comprehensive Income For Year Ended December 31, 2020
Net Income	$280,000
Other comprehensive income, net of tax
Net unrealized holding loss on available-for-sale securities	(33,600)
Gain on pension benefit plan	3,360
Other comprehensive loss	(30,240)
Comprehensive income	$249,760

KPNG, Inc. Stockholders Equity Section
As of December 31	2020	2019
Common stock	$2,800	$2,800
Paid-in capital in excess of par	840,000	840,000
Retained earnings	700,000	420,000
Accumulated other comprehensive income (loss)	(21,840)	8,400
Total stockholders equity	$1,520,960	$1,271,200

Required

a. What is comprehensive income (loss) for the year ended December 31, 2020?

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What is the accumulated other comprehensive income (loss) as of December 31, 2020?

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b. Prepare a reconciliation of retained earnings from 2019 to 2020 assuming that no dividends were declared in 2020.

Retained earnings, December 31, 2019	?
Net income (loss)	?
Retained earnings, December 31, 2020	?

c. Prepare a reconciliation of accumulated other comprehensive income (loss) from December 31, 2019, to December 31, 2020.

Accumulated other comprehensive income (loss), December 31, 2019	?
Other comprehensive income (loss)	?
Accumulated other comprehensive income (loss), December 31, 2020	?