Cash contributions to the pension plan increases a) pension expense b) the company's cash balance c) OCI d) the plan assets 2 Which of the following items should be included in pension expense calculated by an employer who sponsors a defined. its employees? Fair value of plan assets Benefits paid to retirees a. b. C. d. Yes Yes No No Yes No Yes No 2The following information pertains to Mellon Co.'s pension plan: Actuarial estimate of projected benefit obligation at 1/1/11 $72,000 $70,000 Cash contributions to the pension plan increases a) pension expense b) the company's cash balance c) OCI d) the plan assets 2 Which of the following items should be included in pension expense calculated by an employer who sponsors a defined. its employees? Fair value of plan assets Benefits paid to retirees a. b. C. d. Yes Yes No No Yes No Yes No 2The following information pertains to Mellon Co.'s pension plan: Actuarial estimate of projected benefit obligation at 1/1/11 $72,000 $70,000