Use the following to answer the following two questions:

Assume the following amounts for JBR Company at Jan. $1,$ Year $1$

JBR has determined the following for Year $1$:

What is the amount of pension expense for Year $1?$

A$)$ $$883,000->$ answer

B$)$ $$1,060,000$

C$)$ $$700,000$

D$)$ $$1,000,000$

What is the amount of amortization of past service costs for Year $1?$

A$)$ $$300,000$

B$)$ $$$50,000->$ answer

C$)$ $$60,000$

D$)$ $$167,000$

I know the answer but how do i solve these two questions