Redo E19-9, assuming that Crystal Glass Works, Ltd. is an IFRS reporter and the expected return on plan assets is the same as the settlement rate. Crystal Glass reports service cost as an operating expense and all other pension expenses as non-operating.

Data from E19-9

Hwang Company issued 50,000 shares of $1 par value, restricted stock to each of its five key executives on January 1, 2018. Each executive receives 10,000 shares. Hwang's shares have a market value of $28 per share on the dale of issue. The restricted shares require a vesting period of 4 years. Hwang's year-end is December 31.