Taveras Enterprises provides the following information related to its defined benefit pension plan.

Balances or Values at December 31, 2019

Defined benefit obligation..........................................................€2,729,907

Fair value of plan assets...............................................................2,278,329

Accumulated OCI-Net loss (1/1/19 balance, -0-)...............................1,700

Other pension plan data:

Service cost for 2019.................................................................................94,000

Actual return on plan assets in 2019.....................................................130,000

Interest on January 1, 2019, defined benefit obligation......................157,127

Contributions to plan in 2019..................................................................93,329

Benefits paid...........................................................................................140,000

Discount (interest) rate..................................................................................6%

Instructions

a. Prepare the note disclosing the components of pension expense for the year 2019.

b. Determine the amounts of other comprehensive income and comprehensive income for 2019. Net income for 2019 is €35,000.

c. Compute the amount of accumulated other comprehensive income reported at December 31, 2019?