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Problem
At start of year Jackson Company had a PBO of $200 million and the fair value of the pension plan assets was $190 million. Also at start of the year there was a net unrecognized gain of $35 million. The average remaining service life of the employees was 10 years (all these years expected to be with Jackson Company).
What would be the impact on pension expense for the year?
On July 1, 2017, Major Co. pays dollar 12,000 to Cruz Insurance Co. Journalize and post the entry on July 1 and the adjusting entry on December 31.
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using the appropriate present value table and assuming a 12 annual interest rate determine the present value on
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