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The following information is available for the pension plan of Radcliffe Company

ID: 2459564 • Letter: T

Question

The following information is available for the pension plan of Radcliffe Company for the year 2014.

Service cost

A. Compute pension expense for the year 2014.
B.Prepare the journal entry to record pension expense and the employer’s contribution to the pension plan in 2014

74,910

Actual and expected return on plan assets $ 17,930 Benefits paid to retirees 41,310 Contributions (funding) 90,340 Interest/discount rate 11 % Prior service cost amortization 9,480 Projected benefit obligation, January 1, 2014 610,500

Service cost

A. Compute pension expense for the year 2014.
B.Prepare the journal entry to record pension expense and the employer’s contribution to the pension plan in 2014

74,910

Explanation / Answer

1)

2)

Service cost $74,910 Interest Cost (610,500*11%) $67,155 Actual or (expected) return on plan assets ($17,930) Unrecogonised Prior service cost amortization $9,480 Pension Expense for 2014 $133,615