Actuarial Gains and Losses: The following information relates to the pension plan of CCL Corporation, which has a contributory defined benefit pension plan:

The following cases are independent.
Case \(A\)
CCL includes expected earnings at a rate of \(4 \%\) in the calculation of pension expense. Opening unrecognized actuarial losses were \(\$ 340,000\) and the company uses the \(10 \%\) corridor method based on opening balances.
Case \(B\)
CCL includes expected earnings at a rate of \(4 \%\) in the calculation of pension expense. Opening unrecognized actuarial losses were \(\$ 340,000\) and the company is amortizing the full opening balance of actuarial gains or losses to pension expense over the ARSP, with no reference to a corridor.
Case \(C\)
CCL includes expected earnings at a rate of \(4 \%\) in the calculation of pension expense. Opening unrecognized actuarial losses were \(\$ 340,000\) and the company is using a \(10 \%\) corridor approach, with any excess actuarial gains or losses amortized to earnings over five years.
Case \(D\)
CCL includes expected earnings at a rate of \(4 \%\) in the calculation of pension expense. Actuarial gains and losses are included in pension expense in the year they arise. There was no opening balance of unrecognized actuarial gains or losses.
Case \(E\)
CCL includes expected earnings at a rate of \(4 \%\) in the calculation of pension expense. Actuarial gains and losses are recorded as an adjustment to reserves and included as an element of other comprehensive income in the year they arise. There was no opening balance of unrecognized actuarial gains or losses.

Required:
For each case 

1. Compute \(20 \mathrm{X} 2\) pension expense.
2. Give the 20X2 entry(ies) for CCL Company to record pension expense (and other adjustments in Case \(E\) ) and funding.

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Current service cost for 20X2 Interest on defined benefit obligation 280,000 107,000 Defined benefit obligation at the beginning of 20X2 Increase to defined benefit obligation caused by change in mortality rates; valuation performed in 20X2 Past service cost to include in 20X2 expense Benefit payments to retired employees in 20X2 ARSP Payment to pension trustee in 20X2 Pension assets at the beginning of 20X2 Actual fund earnings (loss) 2,100,000 105,000 15,000 86,000 20 years 280,000 600,000 (18,000)