QUESTION $1$:

Angel Investigations Inc. adopts acceptable accounting standards $($FAS $158)$ for its defined benefit plan on $1/1/10.$The initial balances in plan assets and projected benefit obligation, as well as other data relating to the subsequent $2$ years of the plan operations are as follows:

Plan Assets $($beginning balance $\frac{1}{1}\frac{?}{10})$

PBO $($beginning balance $\frac{1}{1}\frac{?}{10})$

Annual Service Costs

Settlement Rate

Expected Rate of Return

Actual Return on Plan Assets

Annual Funding Contribution

Benefits Paid

PBO End Balance at $\frac{12}{31}\frac{?}{10}($due to change in actuarial assumptions$)$

Amort period for Change in Actuarial Assumption and corridor smoothing $($in years$)$

PSC $($plan Amended $\frac{1}{1}\frac{?}{11})$

$\backslash$table$[[,\backslash$table$[[$$$,100,000],[$$$,75\mathrm{.}000]],],[{2010}_{?},,2011],[$$$20,000,$$$,25,000],[10\%,,10\%$