Populi. Underwood University Garmi Saved 33) Accumulated other comprehensive income is reported as an element of: 2 Points O Equity Revenue Retained Earnings Assets. None of these 34) Dividends received are recorded in the income statement for 2 Points Dj Only two of the AB,&C choices. A) Equity method investments B) Available for sale investments, C) Trading securities E) None of these 35) Which term is synonymous with face value 2 Points Par value Conversion price Maturity value. Issue price.