Sheridan Corporation applies ASPE and sponsors a defined benefit pension plan. The following pension plan information is available for 2023 and 2024 : The pension fund paid out benefits in each year. There were no actuarial gains or losses incurred on the DBO in the two-year period. (a) Sheridan Corporation applies ASPE and sponsors a defined benefit pension plan. The following pension plan information is available for 2023 and 2024 : The pension fund paid out benefits in each year. There were no actuarial gains or losses incurred on the DBO in the two-year period. (a)