DATA for the questions:

PBO at 12/31/x4 Old formula : 34,102

PBO at 12/31/x4 New formula : $45,466

Additional PSC (cost of retroactive benefits): 11,364

From Initiationg plan	$24,425
amortized - 2 years	($8,142)
unamrotized initial PSC	$16,283
increase due to plan amendment	$11,364
unamortized PSC	$27,647

20x5 service cost: 3,334

20x5 Interest: 4,547

20x5 return: 1,661

amortization of PSC: 6,912

Pension Expense: 13,132

Pension Expense	$13,132
Pension Asset/LIab	$5,780
OCI-PSC		$6,912
Cash		$12,000

1. The PBO at 12/31/x5 is ________
2. The fund balance at 12/31/x5 is ________
3. The funded status at 12/31/x5 is __________
4. The Accumulated OCI- PSC balance on the books is_____ ( indicate where it is and whether the balance is a debit or credit, show t account )
5. The pension asset/liab balance on the book is ____ ( indicate where it is and whether the balance is a debit or credit, show t account)

6. Assets		Liabilities
   Deferred Tax Asset		Pension Liability
   		Owners Equity
   		Accumulated Other Comprehensive Income

   1. The t chart looks like this below
   2. Assets
      1. deferred tax assets = $______
   3. Liaiblities
      1. pension liaiblity $_____
      2. owners equity $______
      3. other comprehnsive income $_____