1. On January 1, 2010, Cyber Company established a defined benefit pension plan covering all employees. Data pertains to Cyber's defined benefit pension plan at December 31, 2010 was as follows. Fair value of pension plan assets Projected benefit obligation Net periodic pension cost Contribution made to the pension plan $700,000 900,000 680,00 600,000 In its December 31, 2010 statement of stockholders' equity, what amount should Cyber report as accumulated other comprehensive income for pension liabilities before tax effects? O $200,000 O $150,000 O $100,000 $50,000