tion 1 - 12 007 Information: 2/31/ 20 06 USF ha a Pension Liability of $ 3 , 50 0 , 0 0 0 0 0 , 0 00 P BO and $19, , 50 0 , 00 0 of Plan Assets During 0 0 , 0 0 0 their pension plan, and paid out $ 5 , 000 , a 10 % eturn on their Plan Assets but they actua them 0 use a 5 % sett ement ate or interest for 0 0 0 0 ur nt ser V ce OS There was a $ 2 10 0 0 0 unt elated to prior year actual eturns being I es their actuary revis ses the discounherate down , es age remaining service life. of the current employee 0 08 Information anuary US F decides to amend its pension plan i n increase3,1010 0 ,t Ohe P B roe l a f ed t d h er iaov e r & g rev i ce costs ining service of the . af USEtag a emp e a pee s s i s o be gear return on thei Plan Assets and they assume a 4 % Plan Assets earn an actu etur 6 % , and cu 0 0 , 000 USF contributed $ 4 , 0 0 0 , 000 to the plan ass fits to plan participants At the end of the year down again, result i nghien aareo tageer rleosas no f g $ 1s ,e 5 0/ 0 ,c Ce of the current .employees IS now 10 years S the PBO bal a 10 cole 7 at the end of is the Plan Asset sobalance at the end of would the PBO and Plan A 9 0 beatl a n dbee r sehe et de d on the is the Pension Expense for 2007 ? is the 2007 ending balance in the AOCI - G/ L account is the 2007 ending balance in the AOCI - Prior Servi