Pensions:Consider the following information as of the beginning of 2012. The pro

Pensions:Consider the following information as of the beginning of 2012. The projected benefit obligation or PBO was $135000 the accumulated gain (loss) in order comprehensive income (OCI) was $20000 and the average remaining service period of active employees 20 years.Additional information:Expected return on plan assets is $15%The FMV of plan assets on Jan. 1 2012 is $100000The FMV on Dec. 31 2012 is $130000Contribution to pension plan was $14000Benefits paid to employees was $8000Questions:Determine the difference between the actual and expected return on plan assets for 2012.Determine the amortization of the net gain or loss accumulated in OCI.Determine the gain or loss recognized as a component of pension cost in 2012.Determine the accumulated gain or loss that would be carried forward in OCI 2013.