(b) Indicate the pension amounts reported in the financial statements. Indigo Company Income Statement (Partial) V V Indigo Corp. Comprehensive Income Statement V V $XXXX V V V $XXXX Indigo Corp. Partial Balance Sheet V V V V $ eTextbook and MediaIndigo Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan. Plan assets (market-related value) $400,000 Projected benefit obligation 550,000 Pension asset/liability 150,000 Cr. Prior service cost 92,000 OCI-LOSS 67,000 As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021. Service cost for 2021 $44,000 Actual return on plan assets in 2021 36,000 Amortization of prior service cost 18,000 Contributions in 2021 40,000 Benefits paid retirees in 2021 15,000 Settlement rate 6% Expected return on plan assets 5% Average remaining service life of active employees 8 years