please answer questions with pen hand write

U.S. Metallurgical Inc. reported the following balances in its financial statements and disclosure notes at December 31, 2017 Plan assets. $400,000 Projected benefit obligation....... ..320,000 U.S.M.'s actuary determined that 2018 service cost is $60,000. Both the expected and actual rate of return on plan assets are 9%. The interest (discount) rate is 5%. U.S.M. contributed $120,000 to the pension fund at the end of 2018, and retirees were paid $44,000 from plan assets. Required: 1. What is the pension expense at the end of 2018? 2. What is the projected benefit obligation at the end of 2018? 3. What is the plan assets balance at the end of 2018? 4. What is the net pension asset or net pension liability at the end of 2018