Which statements are true regarding the cumulative foreign currency translation adjustment? More than one answer may be correct.

It is reported as a component of Operating Income $($or Income from Operations$)$ on the income statement.

It is reported within stockholders' equity rather than on the income statement because these amounts are unrealized.

It is reported as a component of Accumulated Other Comprehensive Income $($Loss$)$ within stockholders' equity.

It can swing back and forth from a debit $($net cumulative loss$)$ balance to a credit $($net cumulative gain$)$ balance within stockholders' equity.