The following information pertains to the Moonlight Company person plan Employer contributions Projected benefit obligation af VT Assumed discount Service costs for the year Pension benefits paid dunng the year 52.800 572.000 TON S18000 S8000 Uno change in actuarial estimates occurred during the year Moonlight's projected benefit obligation at December 31 of the current years Select one 0.562 200 b. 565.000 579,200 d. 582.200 O.559.400 The following information pertains to the ARB Company pension plan for the current year For value of plants 1/1 Farvopan asset af 12/31 Employw contbucions Berita pad 5425.000 5500 000 5110.000 $95.000 In computing pension expense, what amount should ARB use as actual return on planets Select one O. 550.000 Ob $150.000 $175.000 d. $200.000 e $200.000 What item is not considered in the calculation of the projected benefit obligation Select one O Hiring of future employees b. Benefits vested by current employees O c Benefits earned by employees that may become vested Od Future increases in salary of current employees When a company amends a pension plan, for accounting purposes prior service costs should be Select one O Amortised from other comprehensive income into expense over the remaining service life of employees b. Treated as a prior period adjustment because no future penods are benefited. O Recorded as plan assets. od Reported as an expense in the period the plan is amended Prior service cost is amortized on Select one a straight-line basis over the expected future years of service O tyears-of-service method or on a straight-line basis over the average remaining service fe of active employees O straight-line basis over 15 years od straight line basis over the werage remaining service life of active employees or 15 years whichever is longer