(c) Your answer is partially correct. For 2021, indicate the pension amounts reported in the financial statements. Oriole Company Income Statement (Partial) For the Year Ended December 31, 2021 V Operating Expenses Pension Expense 241,121 Other Income / Expenses Other Comprehensive Income (Loss) V $ 3,377 Oriole Company Comprehensive Income Statement For the Year Ended December 31. 2021 V Net Income / (Loss) $ XXX Other Comprehensive Income (Loss) V Asset Gain (Loss) 13,240 Amortization of Loss 3,377 Prior Service Cost Amortization 124,000 140,617 Comprehensive Income (Loss) V $ XXX Oriole Company Partial Balance Sheet December 31, 2021 V Liabilities V Pension Liability V 239.496 Stockholders Equity V Accumulated Other Comprehensive Loss (PSC) $ 216,000 Accumulated Other Comprehensive Loss (G/L) 104.418.67Oriole Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2020 and 2021. 2020 2021 Projected benefit obligation, January 1 $610,000 Plan assets (fair value and market-related value), January 1 430,000 Pension asset/liability, January 1 180,000 Cr. Prior service cost, January 1 420,000 Service cost 70,000 $90,000 Settlement rate 8 % 8 % Expected rate of return 8 % 8 % Actual return on plan assets 60,000 55,000 Amortization of prior service cost 80,000 124,000 Annual contributions 90,000 98,000 Benefits paid retirees 58,000 62,000 Increase in projected benefit obligation due to changes in actuarial assumptions 148,000 0 Accumulated benefit obligation at December 31 469,000 538,000 Average service life of all employees 12 years Vested benefit obligation at December 31 283,000