11. Please summarize the actuary's reports on the pension plan. We need the service cost for 20X4, and, if they have changed, we need the discount rate, the yield on plan assets, and the rate of compensation increase. We also need to know if the investing strategy has changed. The actuary reported the following: Current service cost $151,615 Interest on the PBO 3.5% Interest on plan assets 10% Rate of compensation increase 4% We have the same investment allocation as last year and the rates you asked about have not changed. I think I have calculated the discount and return correctly this year. I followed what you did last year, but am still not clear on that comprehensive income aspect.