zarKa Degan ZUIY witn cne ronowrng Dalances In its pension related accounts. Fair Value of Plan Assets s 100,000 Projected Benefit Obligation $ 120,000 Accumulated OCI- Prior service cost s 40,000 Accumulated OCI- Net gain s 32,000 Pension liability s 20,000 Accumulated Pension OCI s 18,000 The company assumes a 10% rate of return on plan assets and a 9% discount rate for its pension obligations. In 2019 the pension service cost was $13,000. The company contributed $18,000 in cash to the pension plan. The plan paid $12,000 of benefits to pensioneers. The average future service life for amortization purposes is 10 years. The actual return on plan assets in 2019 was $8,000. There were no other actuarial gains or losses that took place in 2019. Pension expense for 2019 is O o O O O $19,800 $17,800 $18,800 $15,800 $14,800