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$260,000 200,000 40,000 Defined benefit obligation, Jan. 1. Fair value of plan assets, Jan. 1 Current service cost. Actual return on plan assets......... Contributions (made at end of the year) Benefits paid to retirees... Interest (discount) rate Past service costs (as of Jan. 1). 15,000 30,000 60,000 6% 4,000 A. Fill in the pension spreadsheet below. DBO Plan Remeasurement gain/loss Pension expense Cash Net defined benefit liab/asset assets 260,000 200,000 Current service cost Past service costs Interest cost Expected return Remeasurement gain/loss Cash paid Benefits naid (责任编辑：) |