> For each of the following, indicate whether the item would increase pension expense for the current year, decrease pension expense for the current year, or have no effect on pension expense for the current year. Assume a defined benefit pension plan and that ASPE is followed (a) The discount rate is applied to plan assets. (b) Past service costs granted during the year, (c) Benefits paid to retired employees. (d) Current statistics used by the actuary indicate more employees are retiring at an earlier age and are living longer (e) Service cost for the current year, (0) Actual interest earned on pension assets was higher than expected. (8) Current statistics used by the actuary indicate that new developments in medical treatments are extending life expectancy (h) New union contract raises the average anticipated earnings for employees on retirement. (0) The stock market is expected to experience stronger positive gains for the current year and for the next several years than had previously been expected.