Jamieson Corp

Jamieson Corp. sponsors a defined benefit plan for its employee group. The following data pertains to the plan's first 2 years in existence:



Additional information:

- The plan was started on January 1st, Year 1, with $20,000 of funding
- The company has a December 31st, year-end.
- The plan is non-contributory.
- The company's long-term debt is subject to a 6% discount rate.

-Jamieson's balance sheet as per IFRS for Year 1 would show an accumulated other comprehensive income (AOCI) balance of:

A) $2,700 dr.
B) $3,000 dr.
C) $3,000 cr.
D) $2,700 cr.