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12. Company B's pension expense for the year is $25,000 and the company funds $18,000. 13. Company C's service cost is $200,000, and its interest cost $25,000. The company has plan assets of $300,000 at the beginning of the year, and it expects to earn 10% on its assets. Compute pension expense for the year. I 14. Company D's service cost is $200,000, and its interest cost $25,000. The company has plan assets of $300,000 at the beginning of the year, and it expects to earn 10% on its assets. Compute pension expense for the year