Tesla, Inc. sponsors a defined-benefit pension plan. The following data relates to the operation of the plan for the year 2021. Service cost $ 545,000 Contributions to the plan 330,000 Actual return on plan assets 270,000 Projected benefit obligation (beginning of year) 3,600,000 Fair value of plan assets (beginning of year) 2,400,000 The expected return on plan assets and the settlement rate were both 10%. The amount of pension expense reported for 2021 is a. $545,000. b. $635,000. c. $665,000. d. $905,000.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Tesla, Inc. sponsors a defined-benefit pension plan. The following data relates to the
operation of the plan for the year 2021.
Service cost $ 545,000
Contributions to the plan 330,000
Actual return on plan assets 270,000
Projected benefit obligation (beginning of year) 3,600,000
Fair value of plan assets (beginning of year) 2,400,000
The expected return on plan assets and the settlement rate were both 10%. The amount
of pension expense reported for 2021 is
a. $545,000.
b. $635,000.
c. $665,000.
d. $905,000.

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