Attached are two accounting questions. Please show all work.

Problem 19-1 (Part Level Submission) The following information is available for Remmers Corporation for 2014. 1. Depreciation reported on the tax return exceeded depreciation reported on the income statement by $132,400. This difference will reverse in equal amounts of $33,100 over the years 2015-2018. 2. Interest received on municipal bonds was $15,300. 3. Rent collected in advance on January 1, 2014, totaled $65,700 for a 3-year period. Of this amount, $43,800 was reported as unearned at December 31, 2014, for book purposes. 4. The tax rates are 50% for 2014 and 45% for 2015 and subsequent years. 5. Income taxes of $324,100 are due per the tax return for 2014. 6. No deferred taxes existed at the beginning of 2014. a) Compute taxable income for 2014. Taxable income for 2014 $ (b) Compute pretax financial income for 2014. (c) Prepare the journal entries to record income tax expense, deferred income taxes, and income taxes payable for 2014 and 2015. Assume taxable income was $980,000 in 2015. (d) Prepare the income tax expense section of the income statement for 2014, beginning with \"Income before income taxes.\" Problem 20-3 (Part Level Submission) Gottschalk Company sponsors a defined benefit plan for its 100 employees. On January 1, 2014, the company's actuary provided the following information. Accumulated other comprehensive loss (PSC) $157,000 Pension plan assets (fair value and market-related asset value) 190,100 Accumulated benefit obligation 261,000 Projected benefit obligation 384,200 The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2014, the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $56,200; the projected benefit obligation was $497,200; fair value of pension assets was $279,600; the accumulated benefit obligation amounted to $366,400. The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The actual return on plan assets is $15,100. The company's current year's contribution to the pension plan amounted to $74,400. No benefits were paid during the year. (a)Determine the components of pension expense that the company would recognize in 2014. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Components of Pension Expense $ $ (b) Prepare the journal entry to record the pension expense and the company's funding of the pension plan in 2014. (c) Compute the amount of the 2014 increase/decrease in gains or losses and the amount to be amortized in 2014 and 2015. (d) Indicate the pension amounts reported in the financial statement as of December 31, 2014