Chery Choice For ananowate with a gated avage value and again purch option, the amount recorded intly by the less sa lability should normally Select one O need the calf the land payments Obsceed the value of the annual lease payments beginning of the Indie O total of the annual lease payments Od qualche present value of annual lease payments at the beginning of the lease The following information relates to the pion plan for the employees of Quintana Accumulated benefit obligation Projected benefit obligation Fair value of plan assets Market-related value of assets (MRAV Accumulated OCI -Nel loss Settlement rate for year Expected rate of return for year) 12/31 54400,000 4.650.000 4,250.000 4 100.000 (500.000) 122121 54,600,000 4.980.000 5.200.000 5.160,000 (720.000) 11 as 12/31/22 56 000 000 6,670,000 5,740,000 5650,000 (800 000 11 TIN Quinlan contribution for year) Benefits Paid (for yoar) 2020 $400,000 $450.000 2021 $500.000 $100,000 2022 $315,000 $235.000 The corridor for 2021 Select one D551.000 ot, 5520.000 5425.000 d. 5465.000 O: 5410000 The following information relates to the pension plan for the employees of Quinlan Co: Acum gabon Procedent on Farve Marted RAM Accumulated OCH Melons Setement rate for year) Expected rate our for 1201/20 BOX 4650.000 4250.000 4 100 000 500 000 12121 000 4900.000 2000 100.000 720 X tis ON 12017 Blood 6670,000 5740.000 6650,000 800.000 IIN IN EN Quinto contribution for year Benefits Paid for year) 2020 $400,000 $450,000 2021 $500,000 $100,000 2022 $315,000 $235.000 The average remaining service life is 16 years. The amount of net loss amortized and charged to pension expense in 2022 Select one! 4.512.750 $12.500 O. 59.688 O d.58313 O. 592.500 In accounting for long-term construction type contracts the difference between Bilings and Construction in Progress is Select one: a. Recognized on the balance sheet as a net asset or liability b. Subtracted from Gross Profit Recognized c. Added to Gross Profit Recognized d. Not disclosed as a net amount in the financial statements