please answer all questions and parts thanks

An entity sponsors a defined benefit pension plan that is underfunded by $800,000. A $500,000 increase in the fair value of plan assets would have which of the following effects on the financial statements of the entity? O a. A decrease in the liabilities of the entity. O b. An increase in the assets of the entity. O c. A decrease in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets. O d. An increase in accumulated other comprehensive income of the entity for the full amount of the increase in the value of the assets. Gains and losses that relate to the computation of pension expense should be a. amortized over a 15-year period. O b. recorded currently as an adjustment to pension expense in the period incurred. O c. recorded currently and in the future by applying the corridor method which provides the amount to be amortized. O d. recorded only if a loss is determined. Selected Information about the pension plan of Roman Co. is as follows: 12/31/17 12/31/18 Accumulated benefit obligation $4,700,000 $4,930,000 Projected benefit obligation 4,950,000 5,200,000 Accumulated OCI (net gain or loss) 1,800,000 1,500,000 Fair value of plan assets 4,750,000 4,950,000 Pension expense 1,000,000 1,900,000 Contribution 985,000 1,550,000 Discount rate (for year) 9% 8% What is the corridor for 2018? a. $470,000 O b. $475,000 O c. $520,000 O d. $495,000 The amount of AOCI (net gain or loss) that needs to be amortized in 2018 over the average service period is O a. $1,325,000. O b. $0. O c. $1,005,000. O d. $1,305,000