The following information is related to the pension plan of Cullumber, Inc. for 2018. Actual return on plan assets $520000 Amortization of net gain 225000 Amortization of prior service cost due to increase in benefits 420000 Expected return on plan assets 568000 Interest on projected benefit obligation 845000 Service cost 2300000 Pension expense for 2018 is a. $2772000. b. $2868000. c. $3270000. d. $3222000.

d.$3222000

Explanation:

This is the amount at which companies are liable to pay employees as benefits they get besides in addition to the employees salaries therefore pension expense is part of employee benefits so the formula to calculate pension expense is:

Pension expense = Current service cost + interest on projected benefit obligation cost -  expected return on plan assets + amotization of past due service cost due to increase in benefits+ amotization of net gain.

so we substitute the given values:

Pension expense=$2300000+ $845000- $568000+$420000+ $225000

                           = $3222000 will be the pension expense so we do not include the actual return on plan assets because it adjusts the previous years expected return on plan assets ( for 2017)

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are:

answer; sensory adaptation;