1. What is the pension expense that Cooper Enterprises should report for 2015 ? a. $304,200 b. $314,200 c. $250,000 d. $335,800 2. What is the amount that Cooper Enterprises should report as its pension liability on its balance sheet as of December 31, 2015? a. $60,000 b. $640,000 c. $300,000 d. $700,000 3. The amortization of Other Comprehensive Loss for 2016 is: a. $0 b. $15,580 c. $22,150 d. $33,580