Use the following to answer questions 10-12: The following information for Cooper Enterprises is given below: Plan assets (at fair value Accumulated benefit obligation Projected benefit obligation $600,000 1,110,000 1,200,000 Pension asset/ liability, January 1, 2018 Contributions Accumulated other comprehensive loss 30,000 360,000 503,700 There were no actuarial gains or losses at January 1, 2018. The average remaining service years. life of employees is 10 What is the pension expense that Cooper Enterprises should report for 2018? A) $456,300 B) $660,000 C) $360,000 D) $503,700 10. 11. What is the amount that Cooper Enterprises should report as its pension liability on its balance sheet as of December 31, 2018? A) $600,000 B) $90,000 C) $1,110,000 D) $1,200,000 12. The amortization of Other Comprehensive Loss for 2018 is A) $0. B) $38,370. C) $69,000. D) $50,370