Problem I: (12 points) Beatty Corp.'s defined benefit pension plan was started five years ago. It is now the end of 2021, and Beatty is ready to record its pension expense for the year. Indicate how, all else being equal, each of the following items should affect Beatty's Pension Expense" account balance in 2021. Note: There should be only one checkmark for each row. No credit will be given if more than one checkmark per row is shown. Item Description Increases Pension Expense Decreases Does not affect Pension Pension Expense Expense a. Interest cost on the PBO balance in 2021 b. c. d. Beatty's contributions to the plan in 2021 Annual service costs for 2021 Expected return on plan assets for 2021 Amortization of prior service costs in 2021 Benefits paid to retirees in 2021 e. f