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 $12 million. Also, the $22 million actual return on plan assets fell short of the $24 million expected return. How does this gain and loss affect Andrews income statement, statement of comprehensive income, and balance sheet?

Income Statement:

Net income ?

Comprehensive income statement

Gain- OCI?

Loss- OCI?

Balance Sheet:

Net pension liability decrease by?

Net loss- AOCI deccrease by?