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Business, 24.11.2021 09:00 mollietennis

Foster Corporation received the following report from its actuary at the end of the year: December 31, 2017 December 31, 2018
Projected benefit obligation $4,000,000 $4,400,000
Accumulated benefit obligation 2,600,000 2,960,000
Fair value of pension plan assets 2,760,000 2,880,000
The amount reported as the pension liability at December 31, 2018 is:.
a. $4,400,000.
b. $2,960,000.
c. $1,440,000.
d. $1,520,000.
e. $0.

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