$1$

$2.$ Prepare a pension spreadsheet that summarizes relevant pension data for $206.$ The following facts relate to $206$ :

Current service cost for accounting was $$124,000.$

A plan amendment on $1$ January resulted in a past service cost of $$54,000$ being granted.

Total funding of the pension plan was $$132,000,$ on $31$ December $20$X$6.$

Actual return on fund assets was $$10,300.$

An actuarial revaluation was done to reflect new information about expected turnover rates in employee population. This resulted in a $$49,000$ increase in the defined benefit obligation, as of $31$ December $20$X$6.$

Answer is not complete.

$\backslash$table$[[,\backslash$table$[[$Pension$],[$Obligation$]],\backslash$table$[[$Plan$],[$Assets$]],\backslash$table$[[$Pension$],[$Expense$]],\backslash$table$[[$Net$],[$Pension$],[$Asset$/$Liab$.]],\backslash$table$[[$Accumulated$],[$OCI$]]],[20$X$6,,,,,],[$Opening$,$$$,438,000,$$$,106,500,],[$CSC$,124,000,,$$$331,500,,],[$Net interest,,,$124,000,,],[$PSC $($new$),54,000,,,54,000,],[$Actuarial gains $/$ losses,,,,,$],[$Revaluation$,49,000,,,,49,000],[,,,,,49],[$Funding$,,132,000,,132,000,],[,,,,,]]$