The following information relate to the defined bensitit pension plan of Lorentz Corp. as of $1\frac{\text{I}}{x}t$ Projected beneft obligallon

Fair value of plan assels

Unrecognized prier senvee cost

Unrecognized net pension gali or $($loss$)$

Penston data for $20x1$ and $20x$ :

Serica cost

Contibutions to pension plan

Bencits paid to reilreas

Actual retum on pension plan assets

Amorization of prior servee costs

Settement interes rele

Expected rate of retum on plan assets

Accumulatedbeneit oblgalion $1231$

Vested beneit obligalion $1281$

Average remaining servea lives of amployes

Calcylate the PBOat $1281$ ki and $1231/20$

$2$ Calculate the fund balance at $\frac{12}{81}\frac{?}{?}1$ and $\frac{12}{81}\frac{?}{?}2$

The conitor for amortiration of gain or loss is$,$ for $201q,$ for $2002$

$ $q,$

Calculate the experience galin or loss if any for $201$ and $202$

$\backslash$table$[[$Actual retum on plan assets,,$20$xi$],[$Expected return on plan assets,,$],[$Experience gain $($loss$),,]]$

Calculate the amortiration of galin or oss. If any for $201$ and $202$

$\backslash$table$[[$Cumulative unamorized gains$($losses$),20$xi$,],[$Coridor for gainloss amorizalion,,$],[$Excess$,$ if any,,$],[$Amorization period,,$],[$Amount of gainloss to emorize fif any,,$]]$

$4$

$6.$ Calaulate pantion oxpence $($comolimea roferred to not penston cost$)($or $201$ and $2002$

$\backslash$table$[[$africo$,$E$0\%1,20\mathrm{.}2],[$Interest$,,$E$.$s$0$o$0],[$Re$!$um$,,],[$Amorization of PSc$,,],[$Amorization of galnioss,,F$1],[$Nat Pension Cost,,$]]$

Make joumal ontries to recerd pension oxpense for $20x1$ and $202$