Answer Happy

1. The Ending Balance (31/12/2020) in Plan Assets?
2. The Ending Balance (31/12/2020) in the PBO?
3. The pension expense for fiscal 2020 in the P&L?
The accounts of the Marco Company for the year ended 31 December 2020, include the following details regarding the Company's defined benefit pension plan (all items are in US dollars): Service cost for fiscal 2020 100 Interest cost for fiscal 2020 250 Pension plan assets 1/1/2020 (beginning of 1,000 year) PBO 1/1/2020 (beginning of year) 1,400 ABO 31/12/2020 [year-end) 1,300 Expected return on plan assets for 2020 175 Actual return on plan assets during 2020 160 Contributions to the plan during 2020 70 Pension payments from plan during 2020 210 Direct pension payments during 2020 20