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 $120,000 Other comprehensive income, net of tax Net unrealized holding loss on available-for-sale securities (14,400) Gain on pension benefit plan 1,440 Other comprehensive loss (12.960) Comprehensive income $107,040 KPNG, Inc. Stockholders' Equity Section As of December 31 2020 2019 Common stock $1,200 $1,200 Paid-in capital in excess of par 360,000 360,000 Retained earnings 300.000 180,000 Accumulated other comprehensive income (loss) (9.360) 3,600 Total stockholders' equity $651,840 $544,800 Required a. What is comprehensive income (loss) for the year ended December 31, 2020? $ What is the accumulated other comprehensive income (loss) as of December 31, 2020? $ 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 $