(L05) (Disclosures: Pension Expense and Other Comprehensive Income) Taveras Enterprises provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2017 Projected benefi t obligation $2,737,000 Accumulated benefi t obligation 1,980,000 Fair value of plan assets 2,278,329 Accumulated OCI (PSC) 210,000 Accumulated OCI—Net loss (1/1/17 balance, –0–) 45,680 Pension liability 458,671 Other pension plan data for 2017:

Service cost 94,000 Prior service cost amortization 42,000 Actual return on plan assets 130,000 Expected return on plan assets 175,680 Interest on January 1, 2017, projected benefi t obligation 253,000 Contributions to plan 93,329 Benefi ts paid 140,000 Instructions

(a) Prepare the note disclosing the components of pension expense for the year 2017.

(b) Determine the amounts of other comprehensive income and comprehensive income for 2017. Net income for 2017 is $35,000.

(c) Compute the amount of accumulated other comprehensive income reported at December 31, 2017.