The Hong 's Company , I publicly accountable Entity , operates a defined benefit plan for its Employees . Data for the plan for the " cars {``` and LO^ are as follows :` Defined benefit obligation , beginning of Your Plan assets , beginning of your CUTTELL SERVICE COST - End of VEXIT 1. 340. 000 Benefits paid to retirees _ end of your Contributions to pension plan - end of Your Actual return on pension plan assets 410.00 0 "The vicld on high quality corporate bonds is {` On July 1, 201x 4, Hooper sold one of its subsidiaries . As a result of this , the subsidiary's Employees Were transferred out of the pension plan ."This caused the defined benefit obligation to go down by base, and.` payment of says, and was made from the pension pun quick to the subsidiary's Employees . In Liccumber $ 1, Like, the actuar* performed an audit of the defined benefit obligation and Estimated the balance at his. Lad. don . Required - For each of the Lin' and `ux'4 Years, prepare the reconciliation of the defined benefit obligation and plan assets from beginning to end of " car and & Tile the summary journal LILLY" Lo record the pension expone _ and related accounts