Complete the following tables by indicating whether the following events increase (I), decrease (D), or have no effect (NE) on the employer€™s accrued benefit obligation, pension plan assets, the plan€™s funded status, and the pension expense.
(a) Assume that the company uses the deferral and amortization approach:

(b) Assume that the company uses the immediate recognition approach:

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Accrued Benefit Obligation Pension Plan Assets Funded Status Pension Expense Current service cost Actual return on plan assets Expected return on plan assets Past service costs on date of plan revision inception) Amortization of past service costs Actuarial gain/loss Amortization of actuarial gain/loss Employer contributions Benefits paid to retirees An increase in the average life expectancy of emplovees Accrued Benit Pension Plan Obligation Assets Funded Status Pension Expense Current service cost Actual return on plan assets Expected return on plan assets Past service costs on date of plan revision (inception) Actuarial gain/loss Employer contributions Benefits paid to retirees An increase in the average life expectancy of employees