Pina Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31, 2020 Projected benefit obligation $2,727,900 Accumulated benefit obligation 1,989,100 Fair value of plan assets 2,268,200 Accumulated OCI (PSC) 209,400 Accumulated OCINet loss (1/1/20 balance, 0) 45,800 Pension liability 459,700 Other pension plan data for 2020: Service cost $94,500 Prior service cost amortization 41,900 Actual return on plan assets 130,400 Expected return on plan assets 176,200 Interest on January 1, 2020, projected benefit obligation 251,500 Contributions to plan 92,400 Benefits paid 140,200

(a) Your answer is correct. Prepare the note disclosing the components of pension expense for the year 2020. (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).) Components of Pension Expense Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense $ Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense Actual Return on Plan Assets Benefits Paid Contributions to Plan Expected Return on Plan Assets Interest Cost Prior Service Cost Amortization Service Cost Pension Expense $ LINK TO TEXT Attempts: 1 of 5 used

(b) Your answer is correct. Determine the amounts of other comprehensive income and comprehensive income for 2020. Net income for 2020 is $35,200. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Other comprehensive income (loss) $ Comprehensive income (loss) $ SHOW SOLUTION LINK TO TEXT Attempts: 2 of 5 used

(c) Your answer is incorrect. Try again. Compute the amount of accumulated other comprehensive income reported at December 31, 2020. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Accumulated other comprehensive income (loss) $