The following items are related to a defined pension plan:

Items relate to 2020 unless otherwise indicated

a. December 31,2020 , projected benefit obligation balance

b. December 31, 2020, plan asset balance \( \qquad \)

c. Loss (gain) related to changes in actuarial assumptions

d. Cash funding by the employer

e. Prior service cost amendment

f. Net periodic pension expense 

g. Actual return on plan assets Required Indicate whether each item \(a\) through \(o\) would be included in 

(1) a plan asset reconciliation,

(2) a PBO reconciliation, 

(3) a schedule of pension expense. An item may appear in more than one place.