Yamamoto Company Experienced an Actuarial Loss of ¥750 in Its

question 16

Multiple Choice

Yamamoto Company experienced an actuarial loss of ¥750 in its defined benefit plan in 2012.Yamamoto has elected to recognize these losses immediately.For 2012, Yamamoto's revenues are ¥125,000, and expenses (excluding pension expense of ¥14,000, which does not include the actuarial loss) are ¥85,000.What is the amount of net income that would be presented in Yamamoto's statement of comprehensive income for 2012, if the company recognizes the loss in other comprehensive income?

• A)¥125,000
• B)¥25,250
• C)¥26,000
• D)¥39,250

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