The following information for Cooper Enterprises is given below: There were no actuarial gains or losses at January 1, 2015. The average remaining service life of employees is 12 years. 1. What is the pension expense that Cooper Enterprises should report for 2015? a. $304,200 b. $314,200 c. $250,000 d. $335,800 2. What is the amount that Cooper Enterprises should report as its pension liability on its balance sheet as of December 31, 2015? a. $60,000 b. $640,000 c. $300,000 d. $700,000 3. The amortization of Other Comprehensive Loss for 2016 is: a. 50 b. $15,580 c. $22,150 d. $33,580