参考号：EM136152
Webb Corp.赞助了一项针对其员工的福利退休金计划。在1stJanuary, 2012, the subsequent balances relate to this plan.
计划资产$ 480,000
Projected benefit obligation 600,000
Pension asset/liability 120,000
累积的OCI（PSC）100,000
As a result of the operation of the plan in 2012, the subsequent additional data are provided by the actuary.
2012年的服务成本$ 90,000
Settlement rate, 9%
Actual return on plan assets in 2012 55,000
Amortization of prior service cost 19,000
Expected return on plan assets 52,000
Unexpected loss from change in predictable benefit obligation, due to change in actuarial predictions 76,000
2012年的捐款99,000
福利支付工夫ees in 2012 85,000
执行退休金工作表，并创建反映上述活动所需的期刊条目。