1.Does this pension lead to a net asset or a liability on the Balance Sheet and in what amount?

2.How much did the firm pay into their plan in the period?

3.How much did the play pay to their retirees in the period?

4.Suppose the only actuarial assumption that changed is the discount rate. Did it go up or down?

Projected Benefit obligation Beginning Balance Service Cost Interest Cost Actuarial (gain) loss Benefits paid Ending Balance Plan Assets Beginning Balance Company Contributions Actual return on plan assets Benefits paid Ending Balance 10,000 1,400 28 (460) (220) 11,000 7,500 670 1,150 (220) 9,100