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Andrews Medical reported a net lossAOCI in last years balance sheet. This year, the company revised its estimate of future salary levels causing its PBO

Andrews Medical reported a net lossAOCI in last years balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $4 million. Also, the $8 million actual return on plan assets fell short of the $9 million expected return. How does this gain and loss affect Andrews income statement, statement of comprehensive income, and balance sheet?

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