Taveras Enterprises provides the following information relative to its defined benefit pension plan:

Balances or Values at December 31, 2014
Projected benefit obligation		$2,824,880
Accumulated benefit obligation		1,983,540
Fair value of plan assets		2,310,470
Accumulated OCI (PSC)		213,850
Accumulated OCINet loss (1/1/14 balance, 0)		45,730
Pension liability		514,410
Other pension plan data for 2014:
Service cost		$97,420
Prior service cost amortization		41,430
Actual return on plan assets		135,480
Expected return on plan assets		181,210
Interest on January 1, 2014, projected benefit obligation		261,620
Contributions to plan		92,790
Benefits paid (a) Prepare the note disclosing the components of pension expense for the year 2014. (b) Determine the amounts of other comprehensive loss and comprehensive income for 2014. Net income for 2014 is $37,810. (c) Compute the amount of accumulated other comprehensive income reported at December 31, 2014.		142,420