Sheridan Corp. sponsors a defined benefit pension plan for its employees. On January the following balances relate to this
plan.
As a result of the operation of the plan during the following additional data are provided by the actuary.
Unexpected loss from change in projected benefit obligation,
due to change in actuarial predictions tabletableItemsBalance Jan. tableAnnual PensionExpenseCash$$Service costInterest costActual return,,Unexpected gain,,Amortization of PSCLiability increaseContributionsBenefitsJournal entry for $$
Accumulated OCI, Dec.
Balance, December Memo Record General Journal Entries
