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What the amount reported as pension liability at december

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Sunland Corporation received the following report from its actuary at the end of the year:

                                                          December 31, 2017              December 31, 2018

Projected benefit obligation              $4288000                         $4700000

Accumulated benefit obligation             2894000                          3254000

Fair value of pension plan assets             3054000                       3174000

Question 1: The amount reported as the pension liability at December 31, 2018 is

a) $4700000.

b) $1526000.

c) $1446000.

d) $3254000.

Reference no: EM132583384

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