Money for Nothing Enterprises ("MNE") held the following available-for-sale securities during 20X5:

What will MNE report as unrealized gain on available-for-sale securities on its 20X5 statement of comprehensive income (ignore taxes)?
 
a) 2000
b) 3000
C) 6000
d) 8000

the answer is $2,000:

($3,000) reversal of the 20x4 unrealized gain

$8,000 current year unrealized gain

$3,000 current year unrealized loss

______________________________

= $2,000 

so my question is what is the really going on in the statement of comprehensive income?  Please let me know it the following makes sense, statement of comprehensive income is like the income statement where only the current year activities is being reported. so that's why only current year transactions of reverse of unrealize gain 0f $3,000(becuase of sale) unrealized gain and loss of $8,000 and ($3,000) are netted togather.  it doesn't got to do accumulated other comprehensive income becuase this is balance sheet account, which will report $6,000... the reversal of $3,000 doesen't really effect accumulated OCI at the end of the year becuase since it's already reversed at the sale of the marketable security.