Question 4 (6 marks) Indicate by letter whether each of the events listed below increases(1), decreases(D), or has no effect(N) on an employer's periodic pension expense or OCI in the year the event occurs. Effect Event 1. Interest cost on the defined benefit obligation. 2. Higher than expected employee turnover. 3. Higher than expected return on plan assets. 4. Benefits paid to retirees. 5. Funding contributions to the pension fund by the employer. 6. Lower mortality rates