USE THE FOLLOWING INFORMATION FOR 11-20 Interest (Cost) Rate Expected rate of return on plan assets Actual rate of return on plan assets Beginning of year balance in CASH Projected benefit obligation at the beginning of 2017 Service cost, 2017 Interest Cost Loss (gain) on PBO for assumption changes Less: Benefits paid to retirees during the year Projected benefit obligation at the end of 2017 Plan assets at the beginning of the year Actual return on plan assets Cash contributions to the pension plan in 2017 Less: Benefits paid to retirees during the year Plan assets at the end of 2017 Additional information reported from the actuary and plan trustee: Prior Service Costs incurred beginning of 2016 Beginning of year balance in AOCI for Net Loss Average remaining service years of employees Beginning of year balance in AOCI for PSC Amortization of PSC Amortization of net loss Expected return on pian assets FS 300 11.) Calculate the 2017 interest cost and write the answer on the cover sheet. 12.) Calculate the 2017 expected return on plan assets and write the answer on the cover sheet 13.) Calculate the 2017 actual retum on plan assets and write the answer on the cover shoot. 14.) Calculate the 2017 adjustment for gain or loss and write the answer on the cover sheet. 15.) Calculate the 2017 amortization of Prior Service Cost and write the answer on the cover sheet 16.) Calculate the 2017 amortization of the net loss and write the answer on the cover sheet. 17.) A loss on assumption changes has what impact on regular net income? Increase, decrease OR no impact. Write the answer in on the cover sheet. 18.) What amount should be debited to pension expense for 2017? Write the answer on the cover sheet. 19.) What is the amount of the increase or decrease in the net pension liability for 2017? Write the amount and whether it is an increase ora decrease on the cover sheet. 20.) What is the net pension asset or liability at the end of the year? Write the answer on the cover sheet. Indicate amount and whether a net pension asset or liability