Question 30 The following information applies to the next 4 questions Freeman toc provides the following Pension information for the year 2022 Use a worksheet provided to complete the exerce and set the following questions Beginning of period account balances Puan Assets $549.000 de Projected Benefit Obligation $557,000 Pension Asset Liability $ 3.000 Accumulated OCI - Pension Gains/Losses $ 76,000 dr Accumulated OCE-Prior Service Cost $ 23,000 de Pension information for year 2022 Annual Service Cost $ 39,000 $ 50,130 Interest Cost 99 Actual Return Expected Return Contributions $ 43.810 $ 38,360 $ 45,000 $ 41,500 Benefits Paid $4,600 Amortization of Prior Service Cost 14 yrs Average Service Life of all covered employees Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Use a blank worksheet provided to complete the exercise and answer the following questions Freeman Inc.'s total Pension Expense for the year 2022 should be Freeman provides the following Pension information for the year 2022 Use a worksheet provided to complete the exercise and wer the towing quothom Beginning of period account balances Plan Assets 5549.000 de Projected Benefit Obligation 5557 000 Ponsion Assetitty S8,000 cr Accumulated OCI - Pension Gans/Loss 5. 70.000 de Accumulated OCI-Prior Service Cost $ 23,000 a 5 39.000 550.130 Pansion information for year 2022 Anal Service Cost Interest Cost 0% Actual Rotum Expected Return Contributions S 43,810 $ 38,300 $ 45,000 $ 41,500 Benefits Paid Amortization of Prior Service Cost $ 4.600 Average Service Life of all covered employees 14 yrs Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Use a blank worksheet provided to complete the exercise and answer the following questions. The 2022 journal entry to record Pension Expense will include a thromation on Freeman in provides the following Pension information for the year 2022 Use worksheet provided to complete the exercises and answer the following questions Beginning of penod account balances Plan Assets $540.000 de Pecycled Bonent Obhgation $357.000 Pension Asset Liability $ 8.000 a Accumulated OCE-Pension Gains/Losses $ 70,000 de Accumulatod OCE-Prior Service Cost $ 23.000 dr Pension information for your 2002 Annual Service Cost $ 39,000 Interest Cost 9% Actual Return $ 50,130 $ 43,810 $ 38 360 $ 45,000 Expected Return Contributions Benefits Paid Amortization of Prior Service Cost $ 41,500 $4,600 Average Service Life of all covered employees 14 yrs Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Use a blank worksheet provided to complete the exercise and answer the following questions At the end of the year 2022 after all journal entries have been posted, Freeman Inc. should report a Pension Liability balance of From the provides the following Pension information for the year 2022 Use a worksheet provided to complete the searchiwer the following questions Beginning of period account balances Plan Assets $549 000 de Projected Benefit obligation 5557 000 Ponsion Associability $ 8.000 Accumulated OCH-Ponsion Gans/Losses $ 70.000 de Accumulated OCI-Prior Service Cost $ 23,000 de 5 39.000 Pension information for year 2022 Annual Service Cost loterest Cost 0% Actual Return Expected Return Contributions Bonefits Paid Amortization of Prior Service Cost 550,130 $ 43810 $ 38,360 $ 45,000 $ 41,500 $ 4.000 Average Service Life of all covered employees 14 yrs Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Use a blank workshoot provided to complete the exercise and answer the following questions The 2022 journal entry to record Pension Expense will include a hromation or Freeman in provides the following Pension information for the year 2022 Use a workshoot provided to complete the exercises and answer the following questions Beginning of penod account balance Plan Assah $540.000 de Pecycled Benefit Cugation $557,000 Pension Asset Liably S 8,000 a Accumulated OCH-Porrsion Gains Losses $ 70.000 de Accumulatod OCE-Prior Service Cost $ 23.000 de Pension information for you 2022 Annual Service Cost $ 39,000 inforest Cost 9% $ 50,130 $ 43,810 Actual Return $ 38,360 $ 45,000 Expected Return Contributions Benefits Paid Amortization of Prior Service Cost $ 41,500 $4,600 Average Service Life of all covered employees 14 yrs Changes in Actuarial Assumptions for End of Year Projected Benefit Obligations $615,000 Use a blank worksheet provided to complete the exercise and answer the following questions At the end of the year 2022 after all journal entries have been posted, Freeman Inc. should report a Pension Liability balance of