The following is from the 2021 annual report of Kaufman Chemicals, Inc.: Statements of Comprehensive Income Years Ended December 31 202120202019 Net income $856$766$594 Other comprehensive income: Change in net unrealized gains on AFS investments, net of tax of $22, (\$14), and \$15 in 2021, 2020, and 2019, respectively 34 (21) 23 Other (2) (1) 1 Total comprchensive income $888$744$618 Kaufman reports accumulated other comprehensive income in its balance sheet as a component of shareholders' equity as follows: Required: 1. What is comprehensive income and how does it differ from net income? 2. How is comprehensive income reported in a balance sheet? 3. Why is Kaufman's 2021 balance sheet amount different from the 2021 amount reported in the disclosure note? Explain. 4. From the information provided, determine how Kaufman calculated the $107 million accumulated other comprehensive income in 2021