Required information [the following information applies to the questions displayed below.] actuary and trustee reports indicate the following changes in the pbo and plan assets of lakeside cable during 2018: prior service cost at jan. 1, 2018, from plan amendment at the beginning of 2016 (amortization: $6 million per year) $ 46 million net loss–pensions at jan.1, 2018 (previous losses exceeded previous gains) $ 64 million average remaining service life of the active employee group 10 years actuary’s discount rate 10 % ($ in millions) pbo plan assets beginning of 2018 $ 440 beginning of 2018 $ 300 service cost 62 return on plan assets, interest cost, 10% 44 8.0% (10% expected) 24 loss (gain) on pbo (4 ) cash contributions 78 less: retiree benefits (52 ) less: retiree benefits (52 ) end of 2018 $ 490 end of 2018 $ 350 2. determine the new gains and/or losses in 2018 and prepare the appropriate journal entry(s) to record them. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. enter your answers in millions (i. e., 10,000,000 should be entered as

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.

Aborrower takes out a 30-year adjustable rate mortgage loan for $200,000 with monthly payments. the first two years of the loan have a "teaser" rate of 4%, after that, the rate can reset with a 5% annual payment cap. on the reset date, the composite rate is 6%. what would the year 3 monthly payment be?

In each of the following, what happens to the unemployment rate? does the unemployment rate give an accurate impression of what’s happening in the labor market? a.esther lost her job and begins looking for a new one.b.sam, a steelworker who has been out of work since his mill closed last year, becomes discouraged and gives up looking for work.c.dan, the sole earner in his family of 5, just lost his $90,000 job as a research scientist. immediately, he takes a part-time job at starbucks until he can find another job in his field.