The following information relates to the pension plan of Butler Machinery Corporation, which has a contributory defined benefit pension plan:

The following cases are independent.
Case \(A\)
Butler includes expected earnings at a rate of \(5 \%\) in the calculation of pension expense. Opening unrecognized actuarial losses were \(\$ 87,000\) and the company uses the \(10 \%\) corridor method based on opening balances.
Case \(B\)
Butler includes expected earnings at a rate of \(5 \%\) in the calculation of pension expense. Opening unrecognized actuarial losses were \(\$ 87,000\) and the company is amortizing the full opening balance of actuarial gains or losses to pension expense over the ARSP, with no reference to a corridor.
Case \(C\)
Butler includes expected earnings at a rate of \(5 \%\) in the calculation of pension expense. Actuarial gains and losses are included in pension expense in the year they arise. There was no opening balance of unrecognized actuarial gains or losses.
Case \(D\)
Butler includes expected earnings at a rate of \(5 \%\) in the calculation of pension expense. Actuarial gains and losses are recorded as an adjustment to reserves and included as an element of other comprehensive income in the year they arise. There was no opening balance of unrecognized actuarial gains or losses.

Required:
For each case 

1. Compute \(20 \mathrm{X} 2\) pension expense.
2. Give the \(20 \mathrm{X} 2\) entry(ies) for Butler Company to record pension expense (and other adjustments in Case D) and funding.
3. In which case is the recorded pension asset or liability account likely to be more consistent with the net unfunded position of the plan? Explain; do not calculate.

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Current service cost for 20X2 Interest on defined benefit obligation Defined benefit obligation at the beginning of 20X2 mortality rates; valuation performed in 20X2 Past service cost to include in 20X2 expense Increase to defined benefit obligation caused by change in Benefit payments to retired employees in 20X2 ARSP Payment to pension trustee in 20X2 Pension assets at the beginning of 20X2 Actual fund earnings 67,000 32,000 910,000 54,000 20,000 104,000 10 years 80,000 505,000 3,000