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Exercise 122 (Part Level Submission) The following information is available for Irwin Company for 2018:

Exercise 122 (Part Level Submission)

The following information is available for Irwin Company for 2018:

Net Income$118,00010,000Unrealized holding gain arising during the period on available-for-sale debt securities31,000Reclassification adjustment for gains included in net income8,500

Determine other comprehensive income for 2018.

Other comprehensive income$_____

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