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The average remaining service life per employee is 10 years. Annual Pension Service cost Interest cost Return on assets Amortization of PSC 4 Dr. 150

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The average remaining service life per employee is 10 years. Annual Pension Service cost Interest cost Return on assets Amortization of PSC 4 Dr. 150 Cr. Contributions Benefits Liability increase Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 General Journal Entries The average remaining service life per employee is 10 years. Annual Pension Service cost Interest cost Return on assets Amortization of PSC 4 Dr. 150 Cr. Contributions Benefits Liability increase Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 General Journal Entries

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