Pension data for the Broncos Company include the following for the current calendar year: Discount rate, 8% Expected return on plan assets, 10% Actual return on plan assets, 9% Service cost, $200,000 January 1: PBO $1,400,000 ABO 1,000,000 Plan assets 1,500,000 Amortization of prior service cost 20,000 Amortization of net gain 4,000 December 31: Cash contributions to pension fund $220,000 Benefit payments to retirees 240,000 Required: 1) Determine pension expense for the year. Show your calculation. If not, no credit. 2) Prepare the journal entries to record pension expense and funding for the year. 3) Compute the ending balance of PBO (balance on 12/31).

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Pension data for the Broncos Company include the following for the current calendar year:
Discount rate, 8%
Expected return on plan assets, 10%
Actual return on plan assets, 9%
Service cost, $200,000
January 1:
PBO $1,400,000
ABO 1,000,000
Plan assets 1,500,000
Amortization of prior service cost 20,000
Amortization of net gain 4,000
December 31:
Cash contributions to pension fund $220,000
Benefit payments to retirees 240,000
Required:
1) Determine pension expense for the year. Show your calculation. If not, no credit.
2) Prepare the journal entries to record pension expense and funding for the year.
3) Compute the ending balance of PBO (balance on 12/31).

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