Use the following information for questions 8 and 9. Foster Corporation received the following report from its actuary at the end of the year: 8. The amount reported as the pension liability at December 31,2014 is a. $0 - b. $80,000. c. $620,000. d. $700,000. 9. The amount reported as the pension liability at December 31,2015 is a. $2,200,000 b. $1,480,000 c. $720,000 d. $760,000