The following items are related to a defined pension plan.

Items relate to the current year

a$.$ December $31$ projected benefit

obligation balance

b$.$ December $31$ plan asset balance

c$.$ Loss $($gain$)$ related to changes in actuarial

assumptions

h$.$ Interest cost on PBO

i$.$ Amortization of prior service cost

j$.$ January $1$ pension plan asset balance

k$.$ Pension benefits paid to retirees

d$.$ Cash funding by the employer

e$.$ Prior service cost amendment

$f.$ Net periodic pension expense

l$.$ January $1$ projected benefit obligation

balance

g$.$ Actual return on plan assets

Expected return on plan assets

n$.$ Amortization of pension gain$/$loss

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 of these reports.