1. Service cost Rp. 316.000.

000
Interest on BDO Rp. 342.000.000
Return on plan assets (Rp. 317.000.000)
Amortization of unrecognized net loss Rp. 30.000.000
Pension Expense Rp.371.000.000

2. Ending Plan Assets $2.000.000

Beginning Plan Asstes $1.680.000
Increase in plan assets 320.000
Deduct: Contribution $ 120,000
Less benefits paid 200,000 (80.000)
Actual return on plan assets $400.000

3. Service cost $60.000

Interest Cost ($500.000X10%) 50.000
Expected return on plan asset (12.000)
Unrecognized past service cost amortization 8.000
Pension expense $ 106.000

4. Service cost $90.000

Interest Cost ($800.000X10%) 80.000
Expected return on plan asset (64.000)
Unrecognized past service cost amortization 10.000
Pension Expense $116.000