Question 2 The following information is available for Oriole Corporation's defined benefit pension plan: 2019 2017 175,000 165,000 2018 Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate Actual return earned on plan assets Contributions (funding) Benefits paid to retirees 35,000 $47,250 $52,500 7% 7010 44,000 44,000 26,500 27,400 7010 890 44,000 24,800 7% 6% On January 1, 2017, Oriole Corp. amended its pension plan, resulting in past service costs with a present value of $78,700 Question 2 The following information is available for Oriole Corporation's defined benefit pension plan: 2019 2017 175,000 165,000 2018 Defined benefit obligation, opening balance, accounting basis Fair value of plan assets Current service cost Discount rate Actual return earned on plan assets Contributions (funding) Benefits paid to retirees 35,000 $47,250 $52,500 7% 7010 44,000 44,000 26,500 27,400 7010 890 44,000 24,800 7% 6% On January 1, 2017, Oriole Corp. amended its pension plan, resulting in past service costs with a present value of $78,700