b$.$ What amount does the company report as expected return on pension plan assets to offset the FY$2$ pension expense? Approximately, how is this amount computed? What is the actual gain or loss real$-$ ized on its FY$2$ pension plan assets? What is the purpose of using this expected return instead of the actual gain or loss?

$$c$.$ What factors affected the company$$s pension liability during FY$2?$ What factors affected the pension plan assets during FY$2?$

d$.$ What does the term funded status mean? What is the funded status of the FY$2$ pension plans and postretirement benefit plans?

$$e$.$ The company decreased its discount rate on retirement plans from $3\mathrm{.}98\%$ to $3\mathrm{.}60\%.$ What effect$($s$)$ does this decrease have on its balance sheet and its income statement?

f$.$ How did the company$$s pension plan affect the company$$s cash flow in FY$2?$

$$g$.$ Why are the plan assets so small for Other benefit plans compared to the Pension plans?

$$h$.$ The company reports an actuarial gain of $$2,326,$ which is subtracted from the PBO. Explain what this is and how this item affected net income in FY$2$