The following information is related to the defined benefit pension plan of dreamworld company for the year: service cost $ 61,000 contributions to pension plan 111,000 benefits paid to retirees 156,000 plan assets (fair value), january 1 643,000 plan assets (fair value), december 31 750,000 actual return on plan assets 152,000 pbo, january 1 910,000 pbo, december 31 906,000 discount rate 10 % long-term expected return on plan assets 9 % assuming no other relevant data exist, what is the pension expense for the year?

Juanita and sam attend a beach party and notice that the local beach appears to have a great deal more trash washed up on shore than it did when they were young. the water doesn't appear nearly as clear, and there seems to be less evidence of small water creatures living in the shallows. an afternoon at the local library convinces them that one major cause is the new factory nearby. after some discussion, they decide their next step should be identifying the cause of the changes identifying the problem picketing the guilty factory lobbying their elected representatives to complain about the problem talking to a local environmental group about solutions