loy Co. has a defined benefit pension plan with the following information for 2020

1. unrecognized net gain han 1 98000, fair value of asset jan 1 250,000, projected benefit obligation jan 1, 380,000, fair vue of asset dec 31 350,000, projected benefit obligation dec 31, 500,000.

a. what is amount of the net gain or loss for pension 2020

b. is the amount determined in (a) an increase or decrease

c. prepare a journal entry to recognized the amount determined in part (a)