FX Services granted 16.5 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within four years. The common shares have a market price of $7 per share grant date. Ignoring taxes, what is the effect on earnings in the year after the shares are granted to executives? $ 16.5 million. $ 115.5 million. $28.9 million. $0 million. Scallion Company received the following reports of its benefit pension plan for the current calendar year: The long-term expected rate of return on plan assets is 10%. Assuming no other data are relevant, what is the pension expense for the year? $192,000. $205, 200. $231,000