The following is a news item reported by Reuters: WASHINGTON, Jan 29 (Reuters)Crossfire Medical Group, a maker of reconstructive implants for knees and hips, on Tuesday filed to sell 4 million shares of common stock. In a filing with the U.S. Securities and Exchange Commission, it said it plans to use the proceeds from the offering for general corporate purposes, working capital, research and development, and acquisitions. After the sale there will be about 36.5 million shares outstanding in the Arlington, Tennessee-based company, according to the SEC filing. Wright shares closed at $17.65 on Nasdaq. The common stock of Crossfire Medical Group has a par of $0.03 per share. Required: Prepare the journal entry to record the sale of the shares assuming the price existing when the announcement was made and ignoring share issue costs. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.)

The following is from the 2021 annual report of Kaufman Chemicals, Inc.:

Statements of Comprehensive Income	Years Ended December 31
	2021				2020				2019
Net income	$	933			$	763			$	618
Other comprehensive income:
Change in net unrealized gains on AFS investments, net of tax of $26, ($14), and $23 in 2021, 2020, and 2019, respectively		39				(25	)			32
Other		(2	)			(2	)			2
Total comprehensive income	$	970			$	736			$	652

Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows:

	($ in millions)
	2021			2020
Shareholders equity:
Common stock		370			370
Additional paid-in capital		8,878			8,878
Retained earnings		7,958			7,402
Accumulated other comprehensive income		123			86
Total shareholders equity	$	17,329		$	16,736

Required: 4. From the information provided, determine how Kaufman calculated the $123 million accumulated other comprehensive income in 2021. (Negative amount should be indicated by a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

($ in millions)
Accumulated other comprehensive income, 2020
Accumulated other comprehensive income, 2021	$0