27. a.
Dr. Pension Expense; Cr. Cash for $31,500
b. Dr. Projected Benefit Obligation; Cr. Cash for $31,500
c. Dr. Plan Assets; Cr. Projected Benefit Obligation for $31,500
d. Dr. Projected Benefit Obligation; Cr. Plan Assets for $31,500
28. a. Dr. Plan Assets; Cr. OCI-Gain/Loss for $5000
b. Dr. OCI-Gain/Loss; Cr. Projected Benefit Obligation for $87,000
c. Dr. Pension Expense; Cr. Projected Benefit Obligation for $87,000
d. Dr. Plan Assets; Cr. Projected Benefit Obligation for $87,000
29. a. 190,000
b. 244,000.
c. (244,000)
d. (190,000)
Note: "()" means credit balance.
30. a. 680,000
b. 755,500
c. (680,000)
d. (755,500)