On January 1, 2020, Bramble Company has the following defined benefit pension plan balances. Projected benefit obligation $4,484,000
Fair value of plan assets 4,210,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $509,000 are created. Other data related to the pension plan are as follows.

2020 2021
Service cost $152,000 $182,000
Prior service cost amortization 0 92,000
Contributions (funding) to the plan 239,000 287,000
Benefits paid 201,000 286,000
Actual return on plan assets 252,600 255,000
Expected rate of return on assets 6% 8%

Required:
Prepare a pension worksheet for the pension plan for 2020 and 2021.

You wants to open a saving account. which account will grow his money the most

Ds unlimited has the following transactions during august. august 6 purchases 58 handheld game devices on account from gamegirl, inc., for $140 each, terms 2/10, n/60. august 7 pays $340 to sure shipping for freight charges associated with the august 6 purchase. august 10 returns to gamegirl three game devices that were defective. august 14 pays the full amount due to gamegirl. august 23 sells 38 game devices purchased on august 6 for $160 each to customers on account. the total cost of the 38 game devices sold is $5,448.51. required: record the transactions of ds unlimited, assuming the company uses a perpetual inventory system. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. round your answers to 2 decimal places.)

Which of the following has the largest impact on opportunity cost