The following information pertains to Jinx Corporation's defined benefit pension plan (in thousands): PBO Plan Assets January 1, 2019 $5,000 January 1, 2019 $4,000 Service cost 960 Cash Contributions 740 Interest cost, 8% ? Actual return on plan assets 9% 360

(10% expected)

Loss (gain) on PBO 90 Retiree benefits paid ? Retiree benefits paid ? December 31, 2019 $6,100 December 31, 2019 ?

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The balance of Net Gain-AOCI at the beginning of 2019 is $700. There was no amendment on the terms of the pension plan in 2019. The balance of the Prior Service Cost-AOCI at the beginning of 2019 is $800 (amortization: $80 per year). The average remaining service period of the active employees expected to receive the benefits are 10 years. 36. What is a 2019 pension expense for Jinx's plan? A. $1,040. B. $1,360. C. $1,060. D. $1,020. 37. What is the balance of plan assets at the end of 2019? A. $4,790. B. $5,100. C. $5,140. D. $4,750. 38. What is the balance of Net Gain-AOCI at the end of 2019? A. $590. B. $810. C. $550. D. $850.