Determination of Pension Plan Amounts

Various pension plan information of Kerem Company for 2013 and 2014 is as follows:

2013 2014

Service Cost $100,000 (J)

Interest Cost on projected benefit obligations $54,000 (G)

Discount Rate 9% 9%

Amortization of prior service cost $ 4,000 $4,000

Plan assests (fair value), 1/1* $500,000 $615,000

Projected benefits obligations, 1/1** (A) $720,000

Expected long-term rate or return on assets (B) 11%

Amortization of net loss (D) 700

Accured pension cost (libaility) , 12/31 (F) (K)

Average service life of employees 10 years 10 years

Pension expense (E) 110,850

Cumluative net loss, 1/1 68,000 (I)

Expected return on on plan assets 50,000 (H)

Corridor (C) 72,000

*1/1/2015: $762,000

**1/1/2015: $857,800

I need the following anwers for:

A

B

C

D

E

F

G

H

I

J

K