a.

b.

Item #1 Item #2 Item #3 Item #4 Item Amortization of net loss Amortization of prior service cost | Expected return on the plan assets | Interest cost | Service cost #5 Decrease Has no effect Increase Record the payments to its retirees Item #1 Item #2 Item #3 Item #4 Item Amortization of net loss Amortization of prior service cost | Expected return on the plan assets | Interest cost | Service cost #5 Decrease Has no effect Increase Record the payments to its retirees