51.The information regarding the company pension plan in 2017 for Whats My Name Company is as follows:

Plan Assets at January 1, 2017 $450,000 Projected Benefit Obligations (before amendment) $500,000

On January 1, 2017, the company, through plan amendment, grants prior service benefits having a present value of $150,000

Service Costs $80,000 Actual/expected return on plan assets $55,000 Prior service cost amortization $20,000 Contributions to the plan $90,000 Benefits paid $60,000

Interest/discount (settlement) rate: 10%

What is the balance of OCI - Prior Service Cost at the end of 2017? Select one: a. $110,000 b. $90,000 c. $130,000

d:$150000

43.Lakeside owns equipment that cost $139,000 and has a useful life of 10 years with no salvage value. On January 1, 2018, Larkspur leases the equipment to Morgan Corporation for one year with a rental payment of $16,800 on January 1 and a rental payment of $16,800 on July 1. How much Rent Revenue would Lakeside recognize in 2018?

Select one: a. $16,800 b. $33,600 c. $13,900 d. $19,700