Herring wholesale company has a defined benefit pension plan. on january 1, 2018, the following pension related data were available: ($ in 000s) net gain–aoci $270 accumulated benefit obligation 1,470 projected benefit obligation 1,500 fair value of plan assets 1,400 average remaining service period of active employees (expected to remain constant for the next several years) 15 years the rate of return on plan assets during 2018 was 7%, although it was expected to be 10%. the actuary revised assumptions regarding the pbo at the end of the year, resulting in a $26,000 decrease in the estimate of that obligation. required: 1. calculate any amortization of the net gain that should be included as a component of net pension expense for 2018. 2. assume the net pension expense for 2018, not including the amortization of the net gain component, is $328,000. what is pension expense for the year? 3. determine the net loss—aoci or net gain—aoci as of january 1, 2019.

In a team environment, a coordinator is? a person with expert knowledge or skills in a particular area the team needs. a good listener who works to resolve social problems among teammates. a leader who team members focus on their tasks. a good networker who likes to explore new ideas and possiblities.

Diamond motor car company produces some of the most luxurious and expensive cars in the world. typically, only a single dealership is authorized to sell its cars in certain major cities. in less populous areas, diamond authorizes a single dealer for an entire state or region. the manufacturer of diamond automobiles is using a(n) distribution strategy for its product.

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?