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Question - The following data pertains to Hall Co.'s defined-benefit pension plan at December 31, year 2:
Unfunded projected benefit obligation $25,000
Unrecognized prior service cost 12,000
Net periodic pension cost 8,000
Hall made no contributions to the pension plan during year 2. At December 31, year 2, what amount should Hall record as pension liability on the balance sheet?
a. $5,000
b. $13,000
c. $17,000
d. $25,000
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