On January 1, 2010, Rocket Corp. had cash and common shares of $60,000. At that date, the company had no other asset, liability, or equity balances. On January 2, 2010, it purchased for cash $40,000 of equity securities that it designated in such a way as to have gains and losses recorded in OCI until derecognition. It received non-taxable cash dividends of $28,000 during the year on these securities. In addition, it has an unrealized holding gain on these securities of $26,000 net of tax. Determine the accumulated other comprehensive income (end of 2010