i am wondering about number 19-8 and more specifically what to do with the interest when figuring out requirement 2

31 December 2015 st-Employment Benefits $422.400 590 200 $167 800 have on its pension (in thousands) Fair value of plan assets Defined benefit obligation Funded status- deficit The company is considering the impact that changes in assumptions will have on its situation. In specific, the following: a. Lower employee mortality rates b. Higher than expected employee turnover c. A rollback of wages by 3% d. Higher borrowing rates Required: Separately for each suggested change in assumption, identify the impact on annual be expense, the funded status of the pension, and accumulated OCI. Explain your conclusion A19-8 Defined Benefit Plan; Three Elements: Security Services Limited sponsorsa defined benefit pension plan for its employees. It is now the 20X9 fiscal year. An appropriate CT interest rate for long-term debt is 7%. Information with respect to the plan is as follows: Fair value of plan assets, 31 December 20X8 $6,258,000 Defined benefit obligation, 31 December 20X8 7,299,000 Actual return on plan assets for 20X9 61,100 Past service cost from amendment dated 31 December 20X9, liability is reduced because benefits were reduced (203,200) Actuarial revaluation dated 31 December 20X9; liability is reduced because of changed mortality assumptions (603,700) Funding payment at year-end 20X9 250,000 Benefits paid to retirees in 20X9 Current service cost for 20X9 105,000 233,400 Required: 1. Calculate the SFP net defined benefit pension liability as of 31 December 20X8. 2. Calculate the net defined benefit pension liability as of 31 December 20X9 by calculating the defined benefit obligation and the fair value of plan assets at 31 December 2009. the three elements of pension accounting for 207 9. serie i nterest