For each of the following, state whether it impacts the pension benefit obligation, plan assets, and pension expense positively $($increasing$),$ negatively $($decreasing$),$ or no effect:

As an example: Contributions $-$ no effect on PBO or pension expense, positive impact$/$increase on plan assets.

Amortization gain

Amortization loss

Prior Service Cost $($new$)$

Amortization of Prior Service Cost

Interest Cost

Service Cost $($current period$)$

Expected Return

Actual Return $($positive$)$

Withdrawals $($benefit payments$)$

Actuarial Gain

Actuarial Loss