Employees performing current service impact all of the following except: a) Assets b) Liabilities c) Shareholders' Equity d) Net Income 

2. Plan amendment grants retroactive benefits impact all of the following except which two: a) Assets b) Liabilities c) Shareholders' Equity d) Net Income 

3. Projected benefit obligations which accrue interest at the settlement rate impact all of the following except: a) Assets b) Liabilities c) Shareholders' Equity d) Net Income 

4. Unexpected increases in Projected Benefit Obligations (PBO) due to changes in actuarial assumptions impact all of the following except which two: a) Assets b) Liabilities c) Shareholders' Equity d) Net Income 

5. Retired employees paid benefits impacts all of the following except which two: a) Assets b) Liabilities c) Shareholders' Equity d) Net Income