From the following information, answer the next 4 questions.

Beginning PBO $860,000

Beginning plan assets 770,000

Beginning prior service cost 156,000

Actual return on plan assets 62,000

Actuarial gain 5,100

Benefits paid 37,000

Contributions 31,000

Service cost 16,000

Discount rate 3%

Expected return 5%

Service life 13 years

What is the pension cost for the year?

a. $53,800

b. $15,300

c. $3300

d. $10,200

What is the ending PBO?

a. $896,700

b. $869,900

c. $859,700

d. $890,700

What is the ending plan asset balance?

a. $802,500

b. $826,000

c. $795,000

d. $863,000

What is the ending net gain or loss in AOCI?

a. $28,600 gain

b. $18,400 gain

c. $18,400 loss

d. $33,400 loss