1. Company A had a beginning PBO of $50,000, service cost, interest and benefits paid out were $10,000, $20,000 and $30,000 respectively. The ending PBO was $75,000. What factor is missing? How much is this factor?

2. Company B had a beginning PBO of $30,000, service cost was $10,000, and the ending PBO was $38,000. There were no actuarial changes and the settlement rate was 10%. What are the missing factors? How much are they?

3. Company C had a pension fund balance of $150,000 at the beginning of 2014. It contributed $30,000 during the year and paid benefits of $20,000. Its expected rate of return was 10% while the actual rate was only 8%. What is the balance at the pension fund at the end of 2014?