9- ABC Inc, sponsor a defined- benefit pension plan. The following data relates to the operation of the plan for year 2013 Service cost a) b) d) e)Contribution to the plan Actual return on plan asset benefit obligation (beginning balance) value of plan asset (beginning balance) The amount of pension expense $ 250,000 220,000 182,000 2,600,000 1,800,000 $ 250,000 $ 330,000 $ 490,500 the amount of pension expense cannot be determined $ 310,500