The following items are related to a defined pension plan: Items relate to 2020 unless otherwise indicated a. December 31, 2020, projected benefit h. Interest cost on PBO obligation balance i. Amortization of prior service cost b. December 31, 2020, plan asset balance January 1, 2020, pension plan asset balance c. Loss (gain) related to changes in actuarial k. Pension benefits paid to retirees assumptions 1. January 1, 2020, projected benefit obligation d. Cash funding by the employer balance e. Prior service cost amendment m. Expected return on plan assets f. Net periodic pension expense n. Amortization of pension gain/loss 8. Actual return on plan assets o. Service cost Required Indicate whether each item a through o would be included in (1) a plan asset reconciliation, (2) a PBO reconcili- ation, and/or (3) a schedule of pension expense. An item may appear in more than one place