Use the following to answer questions ST The statement of financial position of the FAS partnership at December 31 Cash 2008, appears below $ 80,000 280,000 460,000 380,000 400,000 Liabilties Other Assets 800,000 F Capital A, Capital S, Capital Total Assets $1.200.000 Total Liabilities and Capital $1.200.000 Partners F, A, and S share profits and losses 30-20s0, respectively. Each question below is independent of the others Refer to the above information. Assume partner 5 retires froen the partnersip and recelves $420,000 for her capital interest. What is F's capital after S retires if S's goodwill is recognized by the partnership? $256,000 $280,000 C) $304,000 B) D) $328,000 Refer to the above information. Assume Partner Sretires from the partnership and receives $420,000 for her capital interest. What is A's capital after S retires if no goodwill is recognized? $460,000 $452,000 $444,000 $436,000 A) C) D) Cash contributions to the pension plan increases a pesion expense the company's cash balance 4 the plan assets Which of the following items hould be incladed in pension expense calcuiated by an employer who sponsors defined-benefit pension plan for its employees? Fair value of plan assets Benefits pald to retrees Yes The following information pertains to Mellon Co.'s pension plan Actuarial estimate of projected benefit obligation at 1/1/11 don at 1/1/70,000 Plan assets 1/1/11 Assumed discount rate Service costs for 2011 Pension benefits paid during 2011 Mellon's interest cost at December 31, 2011 was 10% $18,000 $15,000 7,200 $7,000 $1,500 $1,800. The following information relates to the pension plan for employees of Nye Co.: 2,490,000 2,600,000 12/81/18 3,335,000 2,870,000 Projected benefit obligation Fair value of plan assets Nye's contribution was $315,000 in 2018 and benefits paid were $235,000. The actual return on plan assets in 2018 is a $170,000. b $190,000 c. $245,000 d. $270,000