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Question 1 1-Howard Cop sponeos a defined benefit pension plan tor s employees On January 1, 252, the tong bah $450,000 600,000 Projected benefit obligation

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Question 1 1-Howard Cop sponeos a defined benefit pension plan tor s employees On January 1, 252, the tong bah $450,000 600,000 Projected benefit obligation Pension antiability (Credit) AOCI- Prier service cost (Debit) 150,000 75,000 AOCT-Oinos (Debit) 65,000 As a result of the operation of the plan during 2022, the actuary provided the wing Service co Actual return ce plant $75,000 45,000 Austration of per service Contributions 20.000 115,000 Benefits paid retires 70,000 Settlement rate 7% Expected return rate AN Average remaining service life of active comployees 10 years Instructions (A) Ung the above information for Howard Corporation, prepare the pension work shot for 2922 Cated as should be support (Hint: calculate the corridor, o balance the worksheet (b)Prepare the journal cry for possite expense For the tooar, press ALT+F100ALTN10(MAC BE 2 IX BIVS Paragraph And FREE Ga 1-Howard Corp, sponsors a defined benefit pension plan for its employees. On January 1, 2022, the following balances related to this plan Plan assets Projected benefit obligation $450,000 600,000 150,000 Pension asset/liability (Credit) AOCI- Prior service cost (Debit) 75,000 AOCI-Gain/Loss (Debit) 65,000 As a result of the operation of the plan during 2022, the actuary provided the following additional data: Service cost $75,000 Actual return on plan assets 45,000 Amortization of prior service cost Contributions 115,000 70,000 Benefits paid retirees Settlement rate 7% Expected return rate 8% Average remaining service life of active employees 10 years Instructions (A) Using the above information for Howard Corporation, prepare the pension work sheet for 2022. Calculated amounts should be supported. (Hint: calculate the corridor, to balance the work sheet). (b) Prepare the journal entry for pension expense. For the toolbar, press ALT-F10 (PC) or ALT-FN-F10 (Mac) BIVS Paragraph Arial 10pt I. X 20,000 111 N Y

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