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Please show your work The following data are for the pension plan for the employees of Lockett Company. 1/1/10 12/31/10 12/31/11 Accumulated benefit obligation $7,500,000

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The following data are for the pension plan for the employees of Lockett Company.

1/1/10 12/31/10 12/31/11

Accumulated benefit obligation $7,500,000 $7,800,000 $10,200,000

Projected benefit obligation 8,100,000 8,400,000 11,100,000

Plan assets (at fair value) 6,900,000 9,000,000 9,900,000

AOCL

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