Question 4 minutes A corporation was told by its actuary that the PBO must be decreased by $10,000 due to actuarial assumption changes. The expected return on plan assets is $20,000 and the actual return on plan assets is $22,000. The current period amortization of a net pension loss is $1,000. If the beginning balance of the net pension gain/loss account is $25,000 (DR), what is the ending balance? O $12,000 CR O $14,000 DR. O $13,000 CR O $12,000 DR