Per employee Includes the cumulative net loss at the end of 2018. AdditionalInstruction \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{\begin{tabular}{l} TAN COMPANY \\ Net Gain / Loss \\ 20192020 \end{tabular}} \\ \hline 1 & Year & \begin{tabular}{c} Cumulative Net \\ Loss \end{tabular} & Corridor & Excess Net Loss & \begin{tabular}{c} Amortized Net \\ Loss (Gain) \end{tabular} \\ \hline 2 & 2019 & & & & \\ \hline 3 & 2020 & & & & \\ \hline \end{tabular} 3. Prepare a schedule to compute the pension expense for 2019 and 2020. Additional Instruction TAN COMPANY Pension Expense Calculations 20192020 \begin{tabular}{|l|l|l|l|} \hline 1 & & 2019 & 2020 \\ \hline 2 & & & \\ \hline 3 & & \\ \hline 4 & & \\ \hline 5 & & \\ \hline \end{tabular} 4. Prepare the entries to record pension expense for 2019 and 2020 on December 31 of each year. Final Question 5. What is TAN's total accrued/prepaid pension cost at the end of 2019? Is it an asset or liability? Amount Descriptions Expected return on plan assets Interest cost on projected benefit obligation Pension expense Service cost Per employee Includes the cumulative net loss at the end of 2018. AdditionalInstruction \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{\begin{tabular}{l} TAN COMPANY \\ Net Gain / Loss \\ 20192020 \end{tabular}} \\ \hline 1 & Year & \begin{tabular}{c} Cumulative Net \\ Loss \end{tabular} & Corridor & Excess Net Loss & \begin{tabular}{c} Amortized Net \\ Loss (Gain) \end{tabular} \\ \hline 2 & 2019 & & & & \\ \hline 3 & 2020 & & & & \\ \hline \end{tabular} 3. Prepare a schedule to compute the pension expense for 2019 and 2020. Additional Instruction TAN COMPANY Pension Expense Calculations 20192020 \begin{tabular}{|l|l|l|l|} \hline 1 & & 2019 & 2020 \\ \hline 2 & & & \\ \hline 3 & & \\ \hline 4 & & \\ \hline 5 & & \\ \hline \end{tabular} 4. Prepare the entries to record pension expense for 2019 and 2020 on December 31 of each year. Final Question 5. What is TAN's total accrued/prepaid pension cost at the end of 2019? Is it an asset or liability? Amount Descriptions Expected return on plan assets Interest cost on projected benefit obligation Pension expense Service cost