Company N has the following pension information on December 31, 19A:
Pension fund 30,000
Accrued pension liability 10,000
Unrecognized prior service cost 18,000
(1) What is the minimum pension liability?
(2) What additional liability, if any, must be recorded?
(3) How much should be debited to deferred pension cost?
(4) Show the necessary entry.