Various pension plan information of Kerem Company for 2019 and 2020 is as follows:

Required:
Fill in the blanks lettered (a) through (k). All the necessary information is listed. It is not necessary to calculate your answers in alphabetical order.

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2019 2020 $ 100,000 54,000 (i) (g) 9% Service cost Interest cost on projected benefit obligation Discount rate 9% Amortization of prior service cost Plan assets (fair value), 1/1* Projected benefit obligation, 1/1** Expected long-term rate of return on plan assets Amortization of net loss 4,000 615,000 720,000 11% 4,000 500,000 (a) (b) (d) (f) 10 years (e) 68,000 50,000 (c) 700 Accrued pension cost (liability), 12/31 Average service life of employees Pension expense Cumulative net loss, 1/1 Expected return on plan assets Corridor (k) 10 years 110,850 (i) (h) 72,000 *1/1/2021: $762,000 **1/1/2021: $857,800