Use the Fisher Fine Coffees data in S11-3. In addition, Fisher Fine Coffees had unrealized gains of $ 2,300 on available- for-sale investments and a $ 2,900 foreign- currency translation adjustment (a gain) during 2014.
In S11-3, Fisher Fine Coffees, Inc., reported the following items, listed in no particular order, at December 31, 2014 (in thousands):

Both amounts are net of tax and in thousands. Start with Fisher Fine Coffees€™ net income from S11-3, and show how the company could report other comprehensive income on its 2014 financial statements. Should Fisher Fine Coffees report earnings per share for other comprehensive income? State why or why not.

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Other gains (losses.$ Net sales revenu197,000 Loss on discontinued $(19,000) Extraordinary gain Cost of goods sold. Operating cxpenses...65,000 .. 73,000 operations . . .."13,000