The following information relates to a defined benefit pension plan:

Required:
1. Provide the entries to record pension expense and cash paid to the trustee for 20X5. The company follows the practice of amortizing actuarial gains and losses to pension expense when the 1 January amount is outside the \(10 \%\) corridor. The curtailment involves benefits to employees' activities in the normal course of business.
2. Repeat requirement (1) assuming that the company includes all actuarial gains and losses in pension expense in the year that they arise. For this part, the unrecognized actuarial gains and losses at 1 January \(20 \times 5\) are zero.
3. Calculate pension expense for \(20 \mathrm{X} 5\) assuming this is a private company that has elected to use the simplified approach to pension accounting. Assume that there was no curtailment in this requirement, and no carryforwards of actuarial gains.

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Defined benefit obligation, 1 January 20X5 (this amount will vest over 10 years) $60,000 Initial past service cost awarded, 1 January 20X3 20,000 Reduction in pension liability from curtailing pension plan in 20X5, measured at 31 December 20X5 18,000 Interest rate 8% Unrecognized actuarial gains and losses, net gain, 1 January 20X5 10,000 Current service cost, 20X5 14,000 Contributions, 20X5 16,000 Expected earnings, 20X5 (opening assets, $50,000) 4,000 Actual return, 20X5 6,000 ARSP in 20X5 15 years