Which of the following statements are true with regards to comprehensive income according to ASC $220?$

Multiple select question.

The translation adjustment resulting from the translation process is part of the entity's net income.

Comprehensive income is defined to include all changes in equity during a period except those from investments by and distributions to owners.

Comprehensive income is defined to include only changes in equity from investments by and distributions to owners.

Comprehensive income includes net income and other comprehensive income.