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What is the balance of the pension gain/loss-oci account

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The pension gain/loss-OCI account balance at 1/1/x3 is $30,000 dr. (loss). At 12/31/x3 the actuary informed the sponsoring firm that PBO had increased $40,000 as a result of an estimate change. Expected return on assets for 20x3 exceeded actual return by $20,000. Component 5 of pension expense for 20x3 was $5,000. What is the 1/1/x4 balance of the pension gain/loss-OCI account?

a. 75,000
b. 95,000
c. 70,000
d. 90,000
e. 85,000

Reference no: EM131761699

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