The information below was provided relative to the pension plan for Atlas Wholesale Company for the years 2008€“2010:

Instructions:
1. Compute the amount of net periodic pension expense for each of the three years.
2. Prepare the journal entries for recording the net pension expense and the pension funding for the three years.
3. Compute any additional liability to be recorded for each of the three years under the minimum liability requirements of FASB Statement No. 87.
4. Identify the pension balance sheet accounts and their amounts as of December 31,2010.

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January 1, December 31, December 31 Decmber 31, 2008 2008 2009 2010 $ 985 27,525 22.900 23,600 Accrued pension cost PBO ABO Fair value of the pension fund Net pension expense Contributions made to pension Unrecognized net pension loss (gain) Unrecognized prior service cost $29,700 23,800 24,200 ,920 2,970 1.145 $32.600 29,300 27,900 2.410 2,510 1.445 $39,000 37,000 31,500 2,860 2.410 3.795 exclusive of prior service cost amortization fund 2,520 420