please do in excel

Sunday plc sponsors a defined benefit pension plan for its employees. On January 1, 2019, the following balances related to this plan. Plan assets: 170,000 Projected benefit obligation: 240,000 Pension asset/liability: 70,000 Cr. OCILoss: 11,000 As a result of the operation of the plan during 2019, the actuary provided the following additional data at December 31, 2019. Service cost for 2019: 45,000 Actual return on plan assets in 2019: 17,000 Contribution in 2019: 85,000 Benefits paid retirees in 2019: 10,500 Asset gain 5,100 Liability loss 43,700 Discount rate: 79 Changes in actuarial assumptions result in a defined benefit obligation end-of-year balance of $335,000. The amount reported as Accumulated other comprehensive income (Accumulated OCI) on the December 31, 2019 statement of financial position is: Select one: a. NONE OF THE GIVEN OPTIONS b. 11,000 Dr. c. 49,600 Dr d. 38,600 Dr. e. 38,600 Cr. f. 11,000 Cr. g. 49,600 Cr