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. Service cost 120 Interest cost 136 Expected return on plan assets 170 Actuarial gain / (loss) 150 Plan amendment 0 Actual return on plan assets 250 Benefits paid (85) Employer contributions 100 1/1/201 12/31/201 3 3 Discount rate 4.00% 4.00% Expected return 7.00% 7.00% 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 for the period. c) Determine the amount of any amortization of gains and losses for the following year