Which of the following is not a category within accumulated other comprehensive income?

Schroeder Company had 200,000 shares of common stock outstanding with a $2 par value and retained earnings of $90,000. In 2008, earnings per share were $0.50. In 2009, the company split the stock 2 for 1. Which of the following would result from the stock split?

1. Retained earnings will decrease as a result of the stock split.

2. A total of 400,000 shares of common stock will be outstanding.

3. The par value would become $4 par.

4. Retained earnings will increase as a result of the stock split.

5. None of the above

Which of the following is not a category within accumulated other comprehensive income?

1. Foreign currency translation adjustments

2. Unrealized holding gains and losses on availableforsale marketable securities

3. Changes to stockholders’ equity resulting from additional minimum pension liability

4. Unrealized gains and losses from derivative instruments

5. Extraordinary item