Q 59

At the beginning of the current year,a pension has assets of $46,600,000 and accrued benefit obligation of $58,500,000.During the year,the sponsor recorded $3,100,000 in pension expense and contributed $5,000,000 to the pension plan.At the end of the year,the plan assets had fair value of $50,400,000 while the plan obligations had a present value of $60,000,000. Required: Compute the amount of other comprehensive income relating to the pension plan for the year.