The three ways of presenting the changes in the balance of the Comprehensive Income (Cumulative) are : (i) Adding the value to the Stockholders\' Equity Balance. (ii) Showing the credit balance as a separate item in the Reserves and Surplus section of the Liabilities side. (iii) Showing a debit balance in the comprehensive income as an item in the Assets Side of the Balance Sheet with the heading \"Debit Balance in Profit and Loss Account\". Solution The three ways of presenting the changes in the balance of the Comprehensive Income (Cumulative) are : (i) Adding the value to the Stockholders\' Equity Balance. (ii) Showing the credit balance as a separate item in the Reserves and Surplus section of the Liabilities side. (iii) Showing a debit balance in the comprehensive income as an item in the Assets Side of the Balance Sheet with the heading \"Debit Balance in Profit and Loss Account\"..