Spears Company presents the following information related to its pension plan for 2020, before recording pension expense.

Required

a. Determine the amortization of Accumulated OCI-Pension Gain/Loss for 2020, using (1) corridor (minimum amortization) and (2) straight-line amortization based on average remaining service period.

b. Determine the Accumulated OCI—Pension Gain/Loss balance at January 1, 2021, assuming straight-line amortization.

c. Determine the impact on pension expense in 2020 based upon the information provided, assuming straightline amortization of accumulated pension gain/loss. What information is missing in order to calculate total pension expense?

d. Determine the amortization of Accumulated OCI—Pension Gain/Loss for 2021, assuming straight-line amortization.

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Account Balances Activity Projected Benefit Obligation, Actuarial loss on PBO, determined at Jan. 1, 2020 $300,000 Cr. Dec. 31, 2020..... $ 4,200 Projected Benefit Obligation, Dec. 31, 2020 325,000 Cr. Contributions to pension fund in 2020 Benefits paid in 2020. 10,000 15,000 Accumulated OCI-Pension Gain/Loss, Jan. 1, 2020... 12,000 Cr. Plan Assets, Jan. 1, 2020. 280,000 Dr. Plan Assets, Dec. 31, 2020 295,000 Dr. Other Average remaining service period of employees, 2020 and 2021... Expected rate of return.. 20 years 10%