Required are Questions 5 to 7.

Puhlman Inc. provides a defined benefit pension plan to its employees. It smooths recognition of its gains and losses when computing its market-related value to compute expected return. Additional information follows: During 20X1, the PBO increased by $33,000 due to a decrease in the discount rate from the previous year. The 200 discount rate assumption was used to compute 201 service cost and interest cost. Required: 4. Compute pension expense for 201. 5. Prepare the company's required pension journal entries for 201. 6. Compute the 20X1 increase/decrease in AOCI-net actuarial (gains) or losses and the amount to be amortized in 201 and 202. 7. Confirm that the pension asset (liability) on the balance sheet equals the funded status as of December 31, 201