Sandhill Co. had the following amounts related to its pension plan in 2025.
Actuarial liability loss for 2025 $26,200
Unexpected asset gain for 2025 17,500
Accumulated other comprehensive income (G/L) (beginning balance) 6,700 Cr
determine for 2025 (a) sandhill's other comprehensive income (loss) and (b) comprehensive income. net income for 2025 is $27,300; no amortization of gain or loss is necessary in 2025.