Question

The following are Rockville School District Teachers Retirement Plan’s statement of plan fiduciary net position (balance sheets) for 2015 and 2014, and statement of changes in plan fiduciary net position for 2015. All dollar amounts are in millions.
1. Prepare a summary journal entry to record the employer contributions recognized during the year, the cash actually received from the employer during the year, and the change in the contributions receivable from previous years.
2. Prepare a journal entry to record the benefits paid toretirees.


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  • CreatedAugust 13, 2014
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