Ocean Air provides the following information related to its defined-benefit pension plan.

Balances or Values at December 31, 2014____________

Projected benefit obligation .................$4,195,000

Accumulated benefit obligation .............. 3,280,000

Vested benefit obligation .................. 2,680,000

Fair value of plan assets ................. 3,726,000

Accumulated OCI (PSC) .................. 368,000

Accumulated OCI—Net loss (January 1, 2014 balance, –0–) .... 26,800

Pension liability .................... 469,000

Other pension plan data:

Service cost for 2014 ..................$ 94,000

Prior service cost amortization for 2014 .......... 36,800

Actual return on plan assets in 2014 ............. 122,200

Expected return on plan assets in 2014 ............ 149,000

Interest on January 1, 2014, projected benefit obligation ..... 335,600

Contributions to plan in 2014 ............... 189,900

Benefits paid ...................... 231,000

Instructions

(a) Prepare the note disclosing the components of pension expense for the year 2014.

(b) Determine the amounts of other comprehensive income and comprehensive income for 2014. Net income for 2014 is $400,000.

(c) Compute the amount of accumulated other comprehensive income reported at December 31, 2014.