ming

$\backslash$table$[[$Plan ausets$/$mariat $-$riated valul$),5439000],[$Projected bereft obllyption,$737000],[$Afrion aseatlimblity,$254000],[$Prier senvice cest,$18,000],[$Niet prin er lomilsebts,$96,000]]$

As a rechlt of the operabien of the plan during $200$s$,$ the act wary provided the following additions diva for $20a5$

Service cest

Actuas return on plan masts

Amortisation of prior mervice cont

Conerbutions

Benctor paie ratires

$$500\mathrm{.}000$

$48,000$

$24,000$

$127,000$

$81000$

$10$ym

$($a$)!$

$($a$2)$

Ther emener apetilytureat

$$

Mens

Bewace iat $1$ zops

Fervicercout

Avseal Hision

Expeest

$5$

$$Uning the preceding data, compube pension ecpems for Pharcah for the year $2025$ by preparing a pemion worlaheet that thow the journal entry for pension openve. $($inter all anounts as poitive$)$

Accumalated OCL, Oec $32.2024$

Bulance Dect $31\mathrm{.}2025$Uning the preceding data compute pemion experse for Pharcah for the yew $2005$ by preparing a persion morkitient that ahowsUsing the preceding data, compute pernice expense for Phar oah for the year $2025$ by preparing a pernion worlacheet that shown the journal entry for pernlon eppense $($Fiter elf emomts es poitive$)$

$$

$L_{?}$

Penison AsseU$//$

Liability

Cr$.$

$122030$

C$.$

Memo Record

$83000$

$5$

$5$

$483000$

De

$$

$45000$

$127000$

$83000$

Cr$.$

$5$

De$.$