2.A. In a defined benefit pension plan, we use two AOCI items in the balance sheet. what are they? How are they used and for what purpose? The answer should not exceed 6 lines. 3. Can an amortization of Gain/Loss (corridor amortization) be a revenue in a defined benefit pension plan? If yes, when and why? If no, why not? C. Consider a successful, mature company and a growing company. Give the likely signs and the magnitudes of the cash flows from financing activities of the above two companies and clearly explain why you think so