The following data are for the Beaufort Company employee pension plan. 12/31/17 12/31/18 Projected benefit obligation 9,232,000 10,689,000 Plan assets (at fair value) 8,820,000 9,901,000 Settlement rate (for year) 10% 10% Expected rate of return (for year) 9% 9% The actual return on plan assets in 2018 was $749,700. The journal entry to record the incremental expected return (or unexpected gain/loss) on plan assets in 2018 is:

About time delivery co. incurred the following costs related to trucks and vans used in operating its delivery service: classify each of the costs as a capital expenditure or a revenue expenditure. 1. changed the oil and greased the joints of all the trucks and vans. 2. changed the radiator fluid on a truck that had been in service for the past four years. 3. installed a hydraulic lift to a van. 4. installed security systems on four of the newer trucks. 5. overhaul the engine on one of the trucks purchased three years ago. 6. rebuilt the transmission on one of the vans that had been driven 40,000 miles. the van was no longer under warranty. 7. removed a two-way radio from one of the trucks and installed a new radio with a greater range of communication. 8. repaired a flat tire on one of the vans. 9. replaced a truck's suspension system with a new suspension system that allows for the delivery of heavier loads. 10. tinted the back and side windows of one of the vans to discourage theft of contents.