9. Presented below is information related to Jensen Inc. pension plan for 2018. Service cost $1,360,000 Actual return on plan assets 280,000 Interest on projected benefit obligation 520.000 Amortization of net loss 120,000 Amortization of prior service cost due to increase in 220,000 benefits Expected return on plan assets 240,000 What amount should be reported for pension expense in 2018? A) $1,940,000 B) $1,700,000 C) $1,980,000 D) $2,180,000 10. Gains and losses that relate to the computation of pension expense should be A) amortized over a 15-year period. B) recorded only if a loss is determined. C) recorded currently and in the future by applying the corridor method which provides the amount to be amortized. D) recorded currently as an adjustment to pension expense in the period incurred. 11. For a sales-type lease, A) assets are depreciated by the lessor. B) the gross profit will be the same whether the residual value is guaranteed or unguaranteed. C) the sales price includes the present value of the unguaranteed residual value. D) the present value of the guaranteed residual value is deducted to determine the cost of goods sold