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The following is from the 2013 annual report of Kaufman Chemicals, Inc.: Statements Of Comprehensive Income ($ in millions) Years Ended December 31 2013 2012

The following is from the 2013 annual report of Kaufman Chemicals, Inc.:

Statements Of Comprehensive Income

($ in millions)

Years Ended December 31

2013

2012

2011

Net income

$

889

$

719

$

574

Other comprehensive income:

Change in net unrealized gains on investments, net of tax of $21, ($19), and $19 in 2013, 2012, and 2011, respectively

34

(27

)

26

Other

(3

)

(2

)

2

Total comprehensive income

$

920

$

690

$

602

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

($ in millions)

2013

2012

Shareholders equity:

Common stock

345

345

Additional paid-in capital

8,474

8,474

Retained earnings

7,554

6,998

Accumulated other comprehensive income

109

78

Total shareholders equity

$

16,482

$

15,895

Required:

From the information provided, determine how Kaufman calculated the $109 million accumulated other comprehensive income in 2013. (Enter your answers in millions (i.e., example, $5,000,000 should be entered as 5).)

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Accumulated other comprehensive income, 2012 Change in net unrealized gains on investments Change in other Accumulated other comprehensive income, 2013 in millions)

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