a) b) c) please

Year O On December 31, 2010, Arrieta Incorporated purchases a subsidiary of Sales Unlimited. Sales has a defined benefit pension plan. The actuary provides you the following information: 12/31/2010 (000s) Statement of financial position Benefit obligation Fair value of plan assets Funded status 12/31/2010 Expected impact of plan alignment 2,750 2,650 oy 360 Year 3 There are no amendments or other unusual events in Year 3, but the actuary informs you that changes in expected future salary growthhas created an actuarial gain. (numbers in 000s) 125 141 170 150 0 250 (85) 100 Service cost Interest cost Expectedreturn on plan assets Actuarialgain/(loss) Plan amendment Actual return on plan assets Benefits paid Employer contributions 1/1/2013 4.06% 6.88% 4.00% 12/31/2013 4.06% 6.88% 4.00% Discount rate Expected return Salary increases Required a) Prepare the disclosure for the change in plan obligation and the change in plan assets for the year and determine the ending funded status. Prepare the disclosure for the net period benefit cost (i.e., pension expense) for the period Determine the amount of any amortization of gains and losses for the following year. b) c) Year O On December 31, 2010, Arrieta Incorporated purchases a subsidiary of Sales Unlimited. Sales has a defined benefit pension plan. The actuary provides you the following information: 12/31/2010 (000s) Statement of financial position Benefit obligation Fair value of plan assets Funded status 12/31/2010 Expected impact of plan alignment 2,750 2,650 oy 360 Year 3 There are no amendments or other unusual events in Year 3, but the actuary informs you that changes in expected future salary growthhas created an actuarial gain. (numbers in 000s) 125 141 170 150 0 250 (85) 100 Service cost Interest cost Expectedreturn on plan assets Actuarialgain/(loss) Plan amendment Actual return on plan assets Benefits paid Employer contributions 1/1/2013 4.06% 6.88% 4.00% 12/31/2013 4.06% 6.88% 4.00% Discount rate Expected return Salary increases Required a) Prepare the disclosure for the change in plan obligation and the change in plan assets for the year and determine the ending funded status. Prepare the disclosure for the net period benefit cost (i.e., pension expense) for the period Determine the amount of any amortization of gains and losses for the following year. b) c)