Taveras Enterprises provides the following information related to its defined benefit pension plan.
               Balances or Values at December 31, 2022
Defined benefit obligation .......................................................... €2,729,907
Fair value of plan assets ................................................................ 2,278,329
Accumulated OCI—Net loss (1/1/22 balance, –0–) ............................. 1,700
Other pension plan data:
Service cost for 2022 ........................................................................... 94,000
Actual return on plan assets in 2022 .............................................. 130,000
Interest on January 1, 2022, defined benefit obligation ............... 157,127
Contributions to plan in 2022 ............................................................ 93,329
Benefits paid ...................................................................................... 140,000
Discount (interest) rate ............................................................................ 6%

Instructions

a. Prepare the note disclosing the components of pension expense for the year 2022.

b. Determine the amounts of other comprehensive income and comprehensive income for 2022. Net income for 2022 is €35,000.

c. Compute the amount of accumulated other comprehensive income reported at December 31, 2022.