Mildred Enterprises provides the following information relative to its defined benefit pension plan.
Balances or Values at December 31, 2010
Defined benefit obligation.............................................................. €2,737,000
Vested benefit obligation...................................................................1,645,852
Fair value of plan assets.....................................................................2,278,329
Unrecognized past service cost.............................................................205,000
Unrecognized net loss (1/1/10 balance, –0–)..........................................45,680
Pension liability.....................................................................................207,991
Other pension plan data:
Service cost for 2010........................................................................€ 94,000
Unrecognized past service cost amortization for 2010.......................45,000
Actual return on plan assets in 2010.................................................130,000
Expected return on plan assets in 2010.............................................175,680
Interest on January 1, 2010, defined benefit obligation....................253,000
Contributions to plan in 2010.............................................................92,329
Benefits paid.....................................................................................140,000

Instructions
(a) Prepare the note disclosing the components of pension expense for the year 2010.
(b) Reconcile the funded status of the plan with the amount reported in the December 31, 2010, statement of financial position.