The following refers to the pension spreadsheet (columns have missing amounts) for the current year for Ng Enterprises. ($ in millions) Debit(Credit) PBO Plan Assets Prior Service Cost Net (Gain)/Loss Pension Expense Cash Net Pension (Liability)/Asset Beginning balance   450 60 55     50 Service cost (85)             Interest cost (25)             Expected return on assets   55           Gain/loss on assets       3       Amortization of:               Prior service cost

Vinubhai

The following information relates to the pension plan for the employees of Blossom Company: Accum. benefit obligation Projected benefit obligation Fair value of plan assets AOCI - net (gain) or loss Settlement rate (for year) Expected rate of return (for year) 1/1/25 $7940000 8465000 7625000 O $26250. O $17456. O $20238. O $14188. 0 12/31/25 $8360000 9158000 9620000 (1382000) 11% 8% 12/31/26 $11300000 12707000 10754000 (1550000) 11% 7% Blossom estimates that the average remaining service life is 16 years. Blossom's contribution was $1323000 in 2026 and benefits paid were $987000. The amount of AOCI (net gain) amortized in 2026 is

Smith, Inc. has a pension plan with the following data available for 20X1 and 20X2:     20X1 20X2 Service cost $ 30,000   $ 34,000   Interest cost $ 18,000   $ 20,000   Actual return on plan assets $ 15,000   $ 21,600   Beginning of year plan assets $ 200,000   $ 240,000   Discount rate   8 %   8 % Expected return on plan assets   8 %   8 %     The adjustment to OCI for gain or loss from the return on plan assets for 20X2 is:   Multiple Choice   $0.   $2,400 gain.   $2,400 loss.   unknown from information provided.