Determine how the following three defined benefit plans would be reported on Brittany Inc.'s balance sheet given the following information on December 31, 2020 (assuming all amounts are noncurrent). Plan 1 Plan 12 Plan 83 PBO $100,000 PBO $540.000 PBO $85.000 ABO 60,000 ABO 450,000 ABO 50,000 Plan assets at fair value.. 80,000 Plan assets at fair value.. 600,000 Plan assets at fair value. 95,000 Spears Company presents the following information related to its pension plan for 2020, before recording pen- sion expense. $300,000 Cr. Account Balances Projected Benefit Obligation, Jan 1, 2020 Projected Benefit Obligation Dec 31, 2020 Accumulated OCIPension Gain/Loss, Jan. 1.2020 Plan Assets, Jan. 1. 2020, Pian Assets, Dec 31, 2020 Activity Actuarial loss on PBO, determined at Dec 31, 2020 Contributions to pension fund in 2020... Benefits paid in 2020 $ 4.200 10.000 15.000 325,000 Cr. 12,000 Cr. 280,000 Dr. 295,000 Dr. w Other Average remaining service period of employees, 2020 and 2021 Expected rate of return.. 20 years 10% Required a. Determine the amortization of Accumulated OCIPension Gain/Loss for 2020. using (1) corridor (mini- mum amortization) and (2) straight-line amortization based on average remaining service period. b. Determine the accumulated OCIPension Gain/Loss balance at January 1, 2021, assuming straight-line amortization. c. Determine the impact on pension expense in 2020 based upon the information provided, assuming straight- line amortization of Accumulated Pension Gain Loss. What information is missing in order to calculate total pension expense? d. Determine the amortization of Accumulated OCIPension Gain/Loss for 2021, assuming straight-line amortization