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On January 1,2014,Bongle Co

Question 10

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On January 1,2014,Bongle Co.amended its defined benefit plan resulting in an increase in the projected benefit obligation of $700,000.As of the date of the amendment,Bongle Co.had 100 employees.Ten employees are expected to leave at the end of each of the next ten years.The minimum amount of amortization for prior service cost in 2015 (the second year) is


A) $140,000.
B) $127,273.
C) $114,545.
D) $101,818.

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