The following information pertains to Evergreen Inc.s defined benefit plan.

Description Dec. 31 Balance

Projected benefit obligation $132,000 Cr.

Plan assets at fair value 150,000 Dr.

Accumulated OCIPension Gain/Loss 20,000 Cr.

Accumulated OCIPrior Service Cost 90,000 Dr.

Accumulated benefit obligation 130,000 Cr.

On Evergreen Incs December 31 balance sheet, what amounts would the company report for net asset or liabilities and stockholders equity?

Assets Liabilities Stockholders Equity

1. $18,000 $0 $70,000
2. $132,000 $150,000 $70,000
3. $0 $18,000 $110,000
4. 150,000 $132,000 $70,000

	A.	1
	B.	2
	C.	3
	D.	4