P$20-3($Pension Expense, Journal Entries, Amortization of Loss$)$ Paul Dobson Company sponsors a defined benefit plan for its $100$ employees. On January $1,2010,$ the company's actuary provided the following information. Accumulated other comprehensive loss $($PSC$)$ Pension plan assets $($fair value and market$-$related asset value$)$ Accumulated benefit obligation Projected benefit obligation $$150,000200,000260,000350,000$ The average remaining service period for the participating employees is $10\mathrm{.}5$ years. All employees are expected to receive benefits under the plan. On December $31,2010,$ the actuary calculated that the pres$-$ ent value of future benefits earned for employee services rendered in the current year amounted to $$52,000$; the projected benefit obligation was $$452,000$; fair value of pension assets was $$276,000$; the ac$-$ cumulated benefit obligation amounted to $$365,000.$ The expected return on plan assets and the discount rate on the projected benefit obligation were both $10\%.$ The actual return on plan assets is $$11,000.$ The company's current year's contribution to the pension plan amounted to $$65,000.$ No benefits were paid during the year. Instructions $($Round to the nearest dollar$)($a$)$ Determine the components of pension expense that the company would recognize in $2010.($With only one year involved, you need not prepare a worksheet.$)($b$)$ Prepare the journal entry to record the pension expense and the company's funding of the pen$-$ sion plan in $2010.($c$)$ Compute the amount of the $2010$ increase$/$ decrease in gains or losses and the amount to be amor$-$ tized in $2010$ and $2011.($d$)$ Indicate the pension amounts reported in the financial statement as of December $31,2010.$