Stanley-Morgan Industries adopted a defined be retroactive to prior years. A local bahk, engage actual return was also 10% in 2021 and 20 rate. The service cost is $280.000 Fontabiland No assumptions or estimates were revised during sion plan on April 12, 2021 for the plan assets, expects plan glfir engaged as actual reed Dopo ior 2022 Year-end funding is $290 hot wade low return. The tate discount do for 2022 We assume the estimated return was based on the actual cetush or similar investments at the depand the estimate didn't change, that also was the lattual rate in 2022 lanland that since the Required: Calculate each of the following amounts as of both December 312021. and December 22 (i.e., 200,000 should be entered as 2000 dels in thousands December 31 2021 December 31 2022 1. Projected benefit obligation 2 Plan assets 3. Pension expense 4 Net pension asset or net pension liability