Harley-Davidson, Inc. reported the following pension footnote (in thousands): 2017 Change in benefit obligation: Benefit obligation, beginning of period 1,986,435 Service cost 31,584 Interest cost 85,076 Actuarial losses (gains) 195,444 Plan participant contributions Plan amendments (13,227) Benefits paid (84,291) Benefit obligation, end of period 2,201,021 Change in plan assets: Fair value of plan assets, beginning of period 1,899,889 Actual return on plan assets 322,287 Company contributions 25,000 Plan participant contributions Benefits paid (84,291) Fair value of plan assets, end of period 2,162,885 a. Does this pension lead to a net asset or a net liability on the 2017 Balance Sheet, and in what amount? b. How much did the firm contribute to the plan in 2017? c. How much did the plan pay to retirees in 2017? d. How much did the firm pay to retirees in 2017? e. Is this an active or a frozen plan - how do we know? f. What was the rate or return on plan assets (in percent) in 2017? g. Suppose the only actuarial assumption that changed is the discount rate. Did it go up or down?