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1 Calmilato the PRO at 19/21/v1 and 19/21/v? 2. Calculate the fund balance at 12/31/1 and 12/31/2 3. The corridor for amortization of gain or loss is, for 201 for 202$ 7. Make journal entries to record pension expense for 201 and 202 9. Will the company report a pension asset or a liability in their balance sheet at the end of 202