nimi vor For each of the following pension-related items, tell whether it increases (I), decreases (D), or has no effect (N) on (a) net income (for the current year) and (b) PBO. (a) Net income (b) PBO current year. large layoffs of employees new loss on PBO this year contributions to the trust fund by the company actuarial change in estimate showing that employees will remain with the company longer amortization of net loss on PBO (created last year) amortization of prior service cost new prior service cost created this year due to a revision in the pension plan expected return on plan assets actuarial decrease in the discount (settlement) rate used to compute PBO unexpected loss on plan assets this year 11. service cost of the current year 12. benefits paid to retirees o