McDonald-Johnson Engineering Associates offers its employees a defined-benefit pension plan. The company asked you to assess the impact of the following events on its annual pension cost, the balance of accumulated other comprehensive income, and its net pension obligation:
• The pension plan trustee reports actuarial gains and unexpected positive returns on the plan assets.
• The pension plan trustee reports actuarial losses and unexpected negative returns on the plan assets.
• The plan is amended when the plan trustee informs the company of the amount of prior service costs incurred.
• The company’s accountant amortizes the balance of the unamortized actuarial gains.
• The company’s accountant amortizes the balance of the unamortized actuarial losses.
• The company’s accountant amortizes the balance of the unamortized prior service cost.
Required
Prepare a table indicating the effect of each of the above events on each of the accounts indicated.