Chapter 18, Problem 18.3E

To determine

Comprehensive income:

Comprehensive income represents the amount of net income plus other comprehensive income that changes only the stockholders’ equity but does not form the part of the traditional net income. Other comprehensive incomes are other gains and losses and gains and losses from other adjustments.

Net income: includes the income earned through operating activities of the business.

Other comprehensive income: Other comprehensive incomes are other gains and losses and gains and losses from other adjustment that changes only the stockholders’ equity but does not form the part of the traditional net income.

To identify: Whether each of dictated items is reported net income (NI) or other comprehensive income (OCI).