Panthers, Corp

question 33

Multiple Choice

Panthers, Corp. implemented a defined-benefit pension plan for its employees on January 2, 2004. The following data are provided for year 2004, as of December 31, 2004. What amount should Panthers record as additional minimum pension liability at December 31, 2004?

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

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