Plan assets (at fair value) Pension expense Annual contribution to plan Accumulated OCI (PSC) Pension Liability For the Year Ended December 31, 2018 2019 $1,260,000 $1,824,000 570,000 575,000 600,000 450,000 480,000 420,000 0 ? a. The amount reported as the liability for pensions on the December 31, 2019 balance sheet is (Hint: 1-Accumulated needs to be used to get Annual Amortization for PSC. 2-Use journal entries to help with answer.) $ -0- b. $65,000. $1,824,000. d. $450,000. c