1) Boey Company reported net income of $25,000 in 2015. It had the following amounts related to its pension plan in 2015: Actuarial liability gain $10,000; Unexpected asset loss $14,000; Accumulated other comprehensive income (G/L) (beginning balance), zero.

Determine for 2015 (a) Boey's other comprehensive income, and (b) comprehensive income.

2) At December 31, 2014, Besler Corporation had a projected benefit obligation of $560,000, plan assets of $322,000, and prior service cost of $127,000 in accumulated other comprehensive income.

Determine the pension asset/liability at December 31, 2014.

3) Norton Co. had the following amounts related to its pension plan in 2014.

Actuarial liability loss for 2014 $28,000

Unexpected asset gain for 2014 $18,000

Accumulated other comprehensive income (G/L) (beginning Balance) $7,000 credit

Determine for 2014: (a) Norton'a other comprehensive income (loss), and (b) comprehensive income. Net income for 2014 is $26,000; no amortization of gain or loss is necessary in 2014.