When is the balance of the Unrecognized Net Gain or Loss account subject to amortization? 3. When it equals 10% of the beginning balance of the projected benefit obligation. b. Never. The Unrecognized Net Gain or Loss account remains unrecognized c. When it equals 10% of the beginning balance of the market-related value of the plan assets. d. When it exceeds 10% of the larger of the beginning balances of the projected benefit obligation or the market-related value of the plan assets. QUESTION 9 The balance in retained earnings at December 31,2017 was $1,720,000 and at December 31,2018 was $1,260,000. Net income for 2018 was $1,000,000. A stock dividend was declared and distributed which increased common stock $400,000 and additonal paid-in capital $280,000. A cash dividend was declared and paid. The amount of the cash dividend was Click Save and Submit to save and submit. Click Save All Answers to save all answers