Year 3 There are no amendments or other unusual events in Year 3, but the actuary informs you that changes in expected future salary growth has created an actuarial gain. (numbers in 000s) Service cost 125 Interest cost 141 Expected return on plan assets 170 Actuarial gain / (loss) 150 Plan amendment Actual return on plan assets 250 Benefits paid (85) Employer contributions 100 1/1/2013 12/31/2013 Discount rate 4.06% 4.06% Expected return 6.88% 6.88% Salary increases 4.00% 4.00% Required (11 pts): a) Prepare the disclosure for the change in plan obligation and the change in plan assets for the year and determine the ending funded status. b) Prepare the disclosure for the net period benefit cost (i.e., pension expense) for the period. c) Determine the amount of any amortization of gains and losses for the following year