The Granger Co. had the following information about its pension plan for 2008:

1. Projected benefit obligation 400,000

2. The company granted prior service benefits to employees on Jan. 1, 80,000

3. Service Cost 60,000

4. Settlement rates 10%

5. Expected and actual return on plan assets 15,000

6. Actual funding contributions 175,000

7. Amortization of prior service cost 20,000

8. Benefits paid 18,000

9. Accum. Other comprehensive income balance at Jan 1. 0

10. The actuaries increased the projected benefit obligation on Dec. 31 2008 70,000

Calculate pension expense.

In recording the 2008 JE, Granger should credit the Pension Liability account for what amount?

The December 31, 2008 balance in accumulated other comprehensive income would be?