Beverley Corporation has a defined benefit pension plan. Beverley reported a net pension liability in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its projected benefit obligation estimate to decrease by $2. Also, the $6 million actual return on plan assets was less than the $12 million expected return. As a result The net pension liability will decrease by $2 million. The statement of comprehensive income will report a $6 million gain and a $2 million loss. The net pension liability will increase by $4 million. Accumulated other comprehensive income will decrease by 54 milion