AC 302 WEEK 4 Exercise 20 Question 5

AC 302 WEEK 4 Exercise 20 Question 5 
Andrews Company has five employees participating in its defined benefit pension plan. Expected years of future service for these employees at the beginning of 2014 are as follows.
Employee		Future Years of Service
Jim		3
Paul		4
Nancy		5
Dave		6
Kathy		6

On January 1, 2014, the company amended its pension plan, increasing its projected benefit obligation by $72,000.

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