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Whispering corporation has the following balances at

Question - Whispering Corporation has the following balances at December 31, 2017.

Projected benefit obligation	$2,782,000
Plan assets at fair value	2,209,000
Accumulated OCI (PSC)	1,097,000

What is the amount for pension liability that should be reported on Whispering's balance sheet at December 31, 2017?

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Accounting Basics: Whispering corporation has the following balances at

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