Gorilla, Corp

question 60

Multiple Choice

Gorilla, Corp. implemented a defined-benefit pension plan for its employees on January 2, 2012. The following data are provided for year 2012, as of December 31:
What amount should Gorilla record as additional minimum pension liability at December 31, 2012?

• A) $0
• B) $5,000
• C) $20,000
• D) $45,000

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Definitions:

Human Civilization

The complex society that humans have developed through cultural, technological, and social advancements.

Anthophyta

A division within the plant kingdom comprising all flowering plants, characterized by the production of flowers and seeds enclosed within a fruit.

Produces Fruits

The biological process by which flowering plants generate fruits, which are the mature ovaries containing seeds.

Double Fertilization

A unique process in angiosperms (flowering plants) where one sperm cell fertilizes the egg cell (forming a zygote) and another sperm cell fertilizes two nuclei (forming endosperm).