Calculations for the Entire Employee Pool

Example #$2$: Comprehensive Example for Employee Pool

Interest $($Cost$)$ Rate

Expected rate of return on plan assets

Actual rate of return on plan assets

$\backslash$table$[[6\mathrm{.}3\%$

$18.$ record the journal entry for payments to retirees

$19.$ Record the journal entry for a contributions to the plan.

$20.$ What amount should be debited to pension expense?