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Defined benefit obligation, Jan 1 Fair value of plan assets, Jan 1 Current service cost Contributions Interest rate for obligation Expected & actual return on

Defined benefit obligation, Jan 1 Fair value of plan assets, Jan 1 Current service cost Contributions Interest rate for obligation Expected & actual return on plan assets Actuarial gain Instructions Talking: $ 1,147,000 1,225,000 314,000 290,000 7% 6% 26,000 Calculate the pension expense to be reported for 2020.

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