Which ONE of the following is NOT one of the factors that must be considered by an actuary when computing company's defined benefit pension calipation.7 The expected fair value of employee stock options on the retirement date How long the employees will live after they retire How long the employees will work before retiring The salaries of the employees during their working careers 5 Magdly Company reports the following balances in its pension-related accounts for 20x1. 572,000 100,000 90,000 Dension-related interest cost for the year Expected retum on pension find for the year Dension service cost for the year Fair value of plan esets, end of year projected benefit obligation, end of year 1,000,000 900,000 Compute the amount to be reported on the income statement as pension expense for this year 0 562.000 579,000 $245,000 D5162.000 5262 000 On January 1 of rar 1, Shay Dee Company established stock option plan for it wir employees. A total of 30, there to the dead fair value of $3 on the grant dat The market price for Day Destack on January 1 Year 540 The dhe four years with simple for Year 1. before induding any consideration of compensation expens, 5750,000 Compute the COMPENSATION EXPENSE cated with the options for Thai $100.000 000 500.000 $17.500 51.000.000 Which ONE of the following SOT one of their that must be car.com The procent How many Clow They were Maya ananyamNEralaal aaL make Maalin arealamananila conformar Tanilam aana alatta 1) 100,000 20.00) Loo,000) | to Cen earliamana penna -D tos | u. OID | Tan Laos wire naan irar Naalaana hine add wartist - 01 - N 103 LO Magily Company reports the following balances in its pension-related accounts for 20x1 $ 72,000 100,000 Pension-related interest cost for the year Expected return on pension fund for the year Pension service cost for the year Fair value of plan assets, end of year Projected benefit obligation, end of year 90,000 1,000,000 900.000 Compute the amount to be reported on the income statement as pension expense for the year SELDOO Dis79.000 $265.000 SIA 262,309 You invested 51,000 by buying shares ma mutual fund on January 1. The income on. These fout mare. Darwin your pour December than that respect to these shares Mutual und hast Deferred income tax 560 DA Mutand share by Deferred DA Mutual and sha000Litty Deferred Asa Muun shares oferred income DAL Mutand share 1.700 metres