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Question - On January 1, 2020, Zhang Inc. had cash and share capital of 5,000,000. At that date, the company had no other asset, liability, or equity balances. On January 5, 2020, it purchased for cash 3,000,000 of equity securities that it classified as available-for-sale. It received cash dividends of 400,000 during the year on these securities. In addition, it has an unrealized loss on these securities of 300,000. The tax rate is 20%. Compute the amount of accumulated other comprehensive income/(loss).
a. (300,000)
b. 100,000
c. 80,000
d. 240,000
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