please help

1 . 11 C Board HW #4 PENS FUND JAN 1 = 25,000 EXP RET = 5% CASE 1: ACT RET = 6% CASE 2: ACT RET = 4% FOR EACH CASE: A. WHAT IS USED THIS YR? B. WHAT DOES THIS DO TO PENS C. IS THE DIFF A DEF GAIN OR LOSS AND HOW MUCH IT? Board HW #5 SERV COST = 40 INT COST = 10 AMORT PRIOK SERVICE COST = 5 EXP RET = 3 ACT RET = 2 A. FIND PENS EXP B. EMPLOYER CONTRIB 51 CASH (DO THE ENTRY)