how.can I get the OCI Gain or loss?? that $14000.

Example 5 - Comprehensive Pension Example 2 Mantle Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2012 2013 $844,000 2012 $694,000 600,000 Plan assets (fair value), December 31 v Projected benefit obligation, January 1 Pension asset/liability, January 1 Prior service cost, January 1 Gromex Service cost Actual and expected return on plan assets Amortization of prior service cost Contributions (funding) Accumulated benefit obligation, December 31 700,000 40,000 Cr. 250,000 60,000 24,000 10,000 110,000 500,000 9% 240,000 90,000 30,000 12,000 120,000 550,000 Interest/settlement rate 9% (a) Compute pension expense for 2012 and 2013. (b) Prepare the journal entries to record the pension expense and the company's funding of the pension plan for both years. (a) See pension worksheets. 2012 Pension Asset/Liability.. Pension Expense 34,000 100,000 10,000 14,000 110,000 Other Comprehensive Income (PSC Other Comprehensive Income (G/L) Cash 2013 135,000 Pension Expense .. 120,000 3,000 12,000 Cash Pension Asset/Liability