Pharrell Inc. sponsored a defined pension plan for its employees. For the year ended December 31, 2020, Pharrell recorded pension expense of $2,500 (including service cost of $1,500) and a $200 unexpected loss on plan assets. Pharrell calculated the December 31, 2020, balance in Accumulated OCIGain/Loss account to be $400 (debit) and calculated a net pension asset/liability of $250 (credit). Assuming no amortization of pension gain/loss, what is the impact of this plan on the (a) balance sheet, (b) income statement, and (c) statement of comprehensive income? Note: Use a negative sign to indicate accumulated loss. Note: If a line isn't required in the statement for these transactions, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Balance Sheet December 31, 2020 Assets Answer Liabilities Answer Stockholders' Equity Answer Note: Do not use a negative sign with your answers. Income Statement For the Year Ended December 31, 2020 Operating expenses Answer Answer Note: Use a negative sign to indicate a loss. Statement of Comprehensive Income For the Year Ended December 31, 2020 Other comprehensive income (loss) Answer