1. The defined-benefit pension plan of Pacific Transport included Net Loss---AOCI of $102 million at January 1, 2022. During year 2022, gain from change in actuarial estimates in PBO was $8 million. Actual return on plan assets was $15 million while the expected return on plan assets was $21 million. Amortization of Net Loss---AOCI for year 2022 was $4 million. What is the balance of Net Loss---AOCI at December 31, 2022

A. 96 Million

B. 104 million

C. 100 Million

D. 94 Million

2. The balance sheet of Anderson Company included the following shareholders' equity accounts at December 31, 2021:

Common stock, 250,000 shares at $1 $250,000 par

Paid-in capital---excess of par 750,000

Retained earnings $3,000,000

Total shareholder' equity $4,000,000

During 2022, the following transactions occurred:

1. On May 3, 2022, a 2-for-1 stock split was declared and distributed. The stock split was effected in the form of a 100% stock dividend. The market value of the $1 par common stock was $8 per share.

2. On July 5, 2022, a 5% common stock dividend was declared and distributed. The market value of the common stock was $6 per share.

3. On December 1, 2022, the board of directors declared a cash dividend of $0.8 per share on its common shares, payable on December 28 to shareholders. Determine the amount of cash dividend paid to shareholders on December 28, 2022:

A. $200,000

B. $450.000

C. $400.000

D. $420,000