PV of Pension Obligation (Beg Balance) 700,900

FV of Pension Plan Assets (Beg Balance) 634,600 66,300 NPL Beg

Service Cost (Employer Contribution) 88,400
Employee Contribution 103,100
Benefit Paid 39,800
Discount Rate (Interest rate) 10%
Actual Interest Earned 64,800
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Plan
Description Pension Obligation
Asset

Beg Bal 700,900 634,600

Service cost 88,400
Employee Contribution 103,100

Benefits Paid (39,800) (39,800)

Interest Estimated 70,090

Actual Interest Earned 64,800
Ending Balance 819,590 762,700 56,890

Service 88,400
Interest (Net) 5,290
Pension Exp 93,690
 Service Employees
Cost Contribution

Interest
Interest Earned
Benefits Paid
Estimated

Pension Obligation Pension Assets

NPL NPA
NPL Ending