1. 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
2. At January 1, 2012, Trevor Company had plan assets of €215,000 and a defined benefit obligation of the same amount. During 2012, service cost was €22,500, the discount rate was 10% actual and expected return on plan assets were €26,000, contributions were €20,000, and benefits paid were €19,500. Based on this information what would be the Defined Benefit obligation for Trevor Company for 2012?
A. €263,500
B. €239,500
C. €22,500
D. €259,000