Using the following key, identify the effects of the following transactions or conditions on the various financial statement elements: I = increases; D = decreases; NE = no effect.

Note that the questions pertain to the employers financial statements, not to the pension plans financial statements. Analyze effects on the current year only.

DO NOT LEAVE ANY CELL BLANK - MEANING, ALL BOXES MUST BE FILLED IN WITH AN I, D, OR NE.

Will someone please confirm all entries are correct (THE ITEMS HIGHLIGHTED IN YELLOW)?

*******I am unsure about SE, and those reflecting no effect in assets/liabilities (for example - not sure if the increase in liability decreases assets, or there is no effect).*******

Shareholders' Equity Assets Liabilities Net Income No Effect Increase No Effect Decrease No Effect Increase No Effect No Effect No Effect Decrease No Effect Decrease No Effect Decrease No Effect No Effect Pension Plan Events or Conditions a. Employees performing current service b. Plan amendment grants retroactive benefits c. Projected benefit obligation accrues interest at the settlement rate d. Unexpected increases in PBO due to changes in actuarial assumptions e. Retired employees are paid benefits f. Contributions made to plan trustee g. Plan assets increase by expected return from h. Unexpected decrease in FMV of plan assets due to an asset loss i. Amortization of prior service cost j. Amortization of gain No Effect Decrease No Effect No Effect Increase No Effect No Effect Increase Increase No Effect No Effect Decrease Decrease No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect No Effect