Pharrell Inc. sponsored a defined pension plan for its employees. For the year ended December 31, 2020, Pharrell recorded pension expense of \(\$ 2,500\) (including service cost of \(\$ 1,500\) ) and a \(\$ 200\) unexpected loss on plan assets. Pharrell calculated the December 31, 2020, balance in Accumulated OCL-Gain/Loss account to be \(\$ 400\) (debit) and calculated a net pension asset/liability of \(\$ 250\) (credit). Assuming no amortization of pension gain/ loss, what is the impact of this plan on the

(a) balance sheet,

(b) income statement, and

(c) statement of comprehensive income?