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Sachs Brands' defined benefit pension plan specifies annual retirement benefits equal to: 1.6% × service years × final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 1997 and is expected to retire at the end of 2031 after 35 years' service. Her retirement is expected to span 18 years. Davenport's salary is $90,000 at the end of 2011 and the company's actuary projects her salary to be $240,000 at retirement. The actuary's discount rate is 7%. Estimate by the accumulated benefits approach the amount of Davenport's annual retirement payments earned as of the end of 2011 If no estimates are changed in the meantime, what will be the accumulated benefit obligation at the end of 2014 (three years later) when Davenport's salary is $100,000?
july1nbspnbsppurchased merchandise from boden company for 6000 under credit terms of 115 n30 fob shipping point invoice
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