Question: Pension data for Barry Financial Services Inc. include the following: ($ in 000s) Discount rate, 7% Expected return on plan assets, 13% Actual return on

Pension data for Barry Financial Services Inc. include the following:

($ in 000s)
Discount rate, 7%
Expected return on plan assets, 13%
Actual return on plan assets, 12%
Service cost, 2013 $ 430
January 1, 2013:
Projected benefit obligation 2,900
Accumulated benefit obligation 2,600
Plan assets (fair value) 3,000
Prior service cost

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