Javier recently graduated and started his career with DNL Incorporated DNL provides a defined benefit plan to all employees. According to the terms of the plan, for each full year of service working for the employer, employees receive a benefit of 1.5 percent of their average salary over their highest three years of compensation from the company. Employees may accrue only 30 years of benefit under the plan (45 percent). Determine Javiers annual benefit on retirement, before taxes, under each of the following scenarios (Use Exhibit 13-1): (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answers blank. Enter zero if applicable.)

b. Javier works for DNL for three years and three months before he leaves for another job. Javiers annual salary was $72,000, $82,000, $90,400, and $95,800 for years 1, 2, 3, and 4, respectively. DNL uses a seven-year graded vesting schedule. ???

c. Javier works for DNL for six years and three months before he leaves for another job. Javiers annual salary was $109,000, $119,000, $127,400, and $134,100 for years 4, 5, 6, and 7, respectively. DNL uses a five-year cliff vesting schedule. ???

EXHIBIT 13-1 Defined Benefit Plans Minimum Vesting Schedules*

Full Years of Service	5-Year Cliff	7-Year Graded
1	0%	0%
2	0	0
3	0	20
4	0	40
5	100	60
6	N/A	80
7	N/A	100

*Percent of employee benefit no longer subject to forfeiture. Source: Internal Revenue Service. "Title 26." www.govinfo.gov. .