Wanship Company started business on January 1, 20X1. Net income and dividends for the first three years of the company's existence are as follows: Net Income (Loss) Dividends 20X1 ($1,000) $0 20X2 400 100 20X3 1,700 300 The company has some foreign subsidiaries and also maintains a portfolio of available-for-sale securities. During 20X1, 20X2, and 20X3, 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 20X1 increase of $350 decrease of $1,100 20X2 decrease of $800 decrease of $600 20X3 decrease of $170 increase of $420 What is ACCUMULATED OTHER COMPREHENSIVE INCOME as of the end of 20X3 (the THIRD year)? Note: This question is asking about accumulated other comprehensive income, not about comprehensive income or about other comprehensive income.) Negative $1,200 Negative $2,600 Negative $1,900 Positive $1,950