A corporation provides a defined benefit pension plan to its employees; the settlement rate is 8% the expected return on plan assets is 8%, during the year, the service cost was sh. 50,000; during year 2 service cost was sh.60,000 contributions to the pension trust were sh. 70,000, the actual return on plan assets was sh.4,000 and benefits of shs. 3,000 were paid to retirees; during year 3 service cost was sh.75,000 contributions to the pension trust were sh. 55,000, the actual return on plan assets was sh. 9,680 and benefits of sh. 5,80 were paid to retirees; during year 4 service cost was sh. 80,000 contributions to the pension trust were sh. 65,000, the actual return on plan assets was sh.14,400 and benefits of sh. 9,400 were paid to retirees.