POINTS 9 Points REQUIREMENT 1 Identify whether the following items increase (1) 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 OCI- Pension Unrecognized PBO Expense Plan Assets Gain/Loss Interest costs. 1 D NE 1 1 Cash D NE D 1 D Amortization of a gain balance in the unrecognized gain/loss account Recognition of current period asset return Assume the actual asset retum 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. D I NE D 1