Use the following information to answer items 10 to 14: Efron Company provided the following information related to a defined benefit plan for 2018:

Past service cost Benefits paid Contribution to the fund 42,0 00 Fair value of plan assets 230,000 62.000 January 1, 2018 4,20 0,000 December 31, 2018 4,800,00 O Defined benefit obligation January 1, 2018 4,400,00 December 31, 2018 Discount rate 5,000,000 5% Expected rate of returm 7% 10. What is the employee benefits expense for the year 2018? A. 230,000 B. 280,000 C. 290,0000 300,000 11. What is the actual return on plan assets? A. 294,000 B. 326,000 C. 620,000D. 682,000 12. What is the actuarial loss arising from increase in defined benefit obligation? A. 152,000 B. 370,000 C. 382,000D.600,000 13. What is the remeasurement gain or loss on December 31, 20187 A. 258,000 gain C. 562,000 gainD.562,000 loss B. 258,000 loss 14. What amount should be reported as prepaid or accrued benefit cost on December 31, 2018? D.300,000 prepaid A. 200,000 accrued B. 200,000 C. 300,000 accrued prepaid