Indicate by letter whether each of the events listed below increases (1), decreases (D), or has no effect (N) on an employer's projected benefit obligation. 1. Interest Cost 2. Amortization of prior service cost 3. A decrease in the average life expectancy of employees 4. An increase in the average life expectancy of employees 5. A plan amendment that increase benefits is made retroactive to prior years 6. An increase in the actuary's assumed discount rate 7. Cash contributions to the pension fund by the employer 8. Benefits are paid to the retired employees 9. Service cost 10. Return on plan assets during the year are lower than expected 11. Return on plan assets during the year are higher than expected