... Statement of Financial Accounting Standard No 87, “Employers’ Accounting for Pension Plans,” 1985 Chapter 20- 6 LO Identify types of pension plans and their characteristics Accounting Accounting for ... 1, 200 9, revised (382,000) Service costs 19,000 (19,000) Interest 38 ,200 (38 ,200 ) Return on assets Amort of PSC (21,900) 54,400 Contributions Benefits paid Journal entry Dec 31, 200 9 Chapter 20- 36 ... 31, 201 0 Chapter 20- 38 * Plug MEMO RECORD Prior Plan Service Unrecognized Assets Costs Gain/Loss 264,500 105,600 3,000 21,000 (21,000) (49, 920) * 83,430 (48,000) 49, 920 (35,430) (85,130) ( 520, 000)...