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Nash Oil received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year

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Nash Oil received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31,2020 The service cost component of pension expense for employee services rendered in the current year amounted to 5215,000 and the amortization of prior service cost was $267,280. The company's actual funding (contributions) of the plan in 2020 amounted to \$157,000. The expected return on plan assets and the actual rate were both 8%; the interest/discount (settlement) rate was 8%. Accumulated OCI (PSC) had a balance of \$3,341,000 on January 1, 2020. Assume no benefits paid in 2020 (a) Determine the amounts of the components of pension expense that should be recognized by the compary in 2020. Enter omounts that reduce pension expense with either a negotive sign preceding the number eg. 45 or porenthesis e. (45).)

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