Preparing a Pension Work Sheet

The following data relate to the defined benefit pension plan of Haan Company

Prepare a pension worksheet for Haan Company for 2,013 to compute pension expense for the year as well as the ending balances for all pension-related items.

Net

Pension

Expense

Cash

Pension-

Related

Asset/

(Liability)

Accumulated

Other

Comprehensive

Income

Pension Asset/Liability

Projected

Benefit

Obligation

Pension Asset/Liability

Fair

Value of

Pension

Fund

AOCI

Prior

Service

Cost

AOCI

Deferred

Pension

(Gain)/

Loss

Bal., January 1, 2,013

(a) Service cost

(b) Interest cost

(c) Actual return

(d) Benefits paid

(e) PSC amortization

(f) Deferred loss

(g) Pension contribution

Bal., December 31, 2,013