Wanship Company started business on January $1,20$X$1.$ Net income and dividends for the first three years of the company$$s existence are as follows:

Net Income $($Loss$)$ Dividends

$20$X$1($$$1,000)$ $$0$

$20$X$2400100$

$20$X$31,700300$

The company has some foreign subsidiaries and also maintains a portfolio of available$-$for$-$sale securities$.$ During $20$X$1,20$X$2,$ and $20$X$3,$ the U$.$S$.$ dollar value of the equity of the foreign subsidiaries and the market value of the securities in the available$-$for$-$sale portfolio fluctuated as follows.

Change in U$.$S$.$ dollar value Change in Value of Portfolio

$20$X$1$ increase of $$350$ decrease of $$1,100$

$20$X$2$ decrease of $$800$ decrease of $$600$

$20$X$3$ decrease of $$170$ increase of $$420$

What is ACCUMULATED OTHER COMPREHENSIVE INCOME as of the end of $20$X$3($the THIRD year$)$