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Intermediate Accounting
The following information is available for the pension plan of Jones Company for the year 2014.
Actual and expected return on plan assets
$ 15,000
Benefits paid to retirees
40,000
Contributions (funding)
90,000
Interest/discount rate
10%
Prior service cost amortization
8,000
Projected benefit obligation, January 1, 2014
500,000
Service cost
60,000
Instructions
(a) Construct a new pension worksheet to submit in Excel or Word format, using the sample worksheet below. Complete sheet.
(b) Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2014.
(a)
(b) Prepare the journal required journal entry.
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