For each of the following pension-related events, identify its current period effect on the Net Pension Liability (a.k.a. the amount the pension is Underfunded) and Pension Expense. From each drop-down box, select either "Increase," "Decrease," or "No Effect." (For the purposes of this problem, it's okay to assume that the pension is Underfunded.) Net Pension Liability (Underfunded amount) Pension Expense Interest cost is incurred [ Select ] [ Select ] Cash contributions to the plan [ Select] [ Select ] [ Select] Benefits are paid to retirees A [ Select ] Actual return on plan assets exceeds expected return on plan assets [ Select ] [ Select ] Amortization of an unrealized gain previously recorded to AOCI [ Select] [Select ]