Gorilla,Corp

question 65

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 31,2012. 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

---

Definitions:

Non-union

Refers to workplaces or employees that are not affiliated with a labor union, often indicating a different set of workplace policies and employee benefits.

Video Surveillance

The use of video cameras to monitor activities in various environments, often used for security purposes, to deter crime, and to gather evidence.

Violent Confrontations

Situations or events where conflicts escalate into physical violence between individuals or groups.

Journalists

Individuals who gather, write, and distribute news and other current information, aiming to inform the public about events and issues.