uestion 2 (2.5 points) At the beginning of 2014, Moony, Inc. has a cumulative unrecognized loss of $50,000 in its pension plan. The estimated remaining service period of active employees is 12 years for both years. 20142015 Beginning plan asset value $ 335,000 $ 350,000 Beginning projected benefit obligation 325,000 385,000 Current year gain or loss) (37,500) 25,000 When employers amend pension plans to increase benefits to participants, wh one of the following is created