2.300,000 400,000 200,000 500,000 FVPA, 12/31 Surplus, 12/31 Contributions - May 1 Benefit payments - June 30 Settlement loss 40,000 Current service cost Actuarial gain Difference between return on plan assets and interest income-gain 5,000 Asset ceiling: 1/1 12/31 Discount rate 150,000 20,000 200.000 300,000 12% Determine the following: 1. Net Defined Benefit Cost 2. Reconstruct T accounts for FVPA and PVDBO 3. Reconciliation Proof 2.300,000 400,000 200,000 500,000 FVPA, 12/31 Surplus, 12/31 Contributions - May 1 Benefit payments - June 30 Settlement loss 40,000 Current service cost Actuarial gain Difference between return on plan assets and interest income-gain 5,000 Asset ceiling: 1/1 12/31 Discount rate 150,000 20,000 200.000 300,000 12% Determine the following: 1. Net Defined Benefit Cost 2. Reconstruct T accounts for FVPA and PVDBO 3. Reconciliation Proof