Identify whether the following items increase (I) or decrease (D) the existing balance in the pension accounts provided below. If the transaction does not affect a particular account, indicate no effect (NE).

Transaction	Pension Expense	Cash	OCI Unrecognized Gain/Loss	PBO	Plan Assets
Interest costs.
Amortization of a gain balance in the unrecognized gain/loss account.
Recognition of current period asset return. Assume the actual asset return is less than the expected asset return and that both returns are positive. Also assume the OCI Unrecognized Gain/Loss account had a gain balance at the beginning of the year.