Solution-Harrington companypension worksheet-2012 and

HARRINGTON COMPANY
Pension Worksheet-2012 and 2013
	General Journal Entries					Memo Record
Items	Annual Pension Expense	Cash	OCI - Prior Service Cost	OCI - Gain/Loss	Pension Asset/ Liability	Projected Benefit Obligation	Plan Assets
Balance, Jan. 1, 2012					800,000 Dr	5,600,000 Cr	6,400,000 Dr
(a) Service cost	180,000 Dr					180,000 Cr
(b) Interest cost	504,000 Dr					504,000 Cr
(c) Actual return	320,000 Cr						320,000 Dr
(d) Contributions		255,000 Cr					255,000 Dr
(e) Benefits						255,000 Dr	255,000 Cr
Journal entry, 12/31/12	364,000 Dr	255,000 Cr			^*109,000 Cr
Accum OCI, 12/31/11	0				0
Balance, Dec. 31, 2012					691,000 Dr	6,029,000 Cr	6,720,000 Dr
(f) Additional PSC			620,000 Dr			620,000 Cr
January 1, 2013
(g) Service cost	195,000 Dr					195,000 Cr
(h) Interest cost	542,610 Dr					542,610 Cr
(i) Actual return	515,000 Cr						515,000 Dr
(j) Unexpected loss	22,600 Cr			22,600 Dr
(k) Amortization of PSC	97,000 Dr		97,000 Cr
(l) Contributions		305,000 Cr					305,000 Dr
(m) Benefits						300,000 Dr	300,000 Cr
Journal entry, 12/31/13	297,010 Dr	560,000 Cr	523,000 Dr	22,600 Dr	282,610 Dr
Accum OCI, 12/31/12			523,000 Dr	22,600 Dr
Balance, Dec. 31, 2013					973,610 Dr	5,846,610 Cr	7,240,000 Dr

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Harrington companypension worksheet-2012 and : harrington companypension worksheet-2012 and 2013nbspgeneral journal entriesmemo recorditemsannual pension

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