3. File Naming Convention: When you submit your work, please observe the following naming convenition for the word firc you submit: use the initiak of your first and middle name and your last name. If you use ChatGPT or similar artificial intelligence (A) technologies to heip yoo write, plemse add Al after your name. For instance, if your name is Ramon A. Martinez, the file you will upload to the assignment submission area in Cinas would have the following name ramartinez.doc (or docx) if you do not use Al technologies, and ramartinez. ALdoc (or doce) if you do use AI technologes. Fallare to use the file naming convention costs 1 point. I am curious how Al performs in accounting, and I will not punish you for using AL. 4. This writing assignment is related to Chapter 17 Pension Plan. Define prior service.cost and explain how it is recorded initially when it is generated, and how it will be amortized in future periods. Define gains/losses related to a defined benefit pension plan, and explain how they are recorded initially when they are generated, and how they wis be