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: 7%

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.