Harvey Hotels has provided a defined benefit pension plan for its employees for several years. At the end of the most recent year, the following information was available with regard to the plan: service cost: $8.0 million, expected return on plan assets: $3.0 million, actual return on plan assets: $2.8 million, interest cost: $3.2 million, payments to retired employees: $3.8 million, and amortization of prior service cost (created when the pension plan was amended causing a drop in the projected benefit obligation): $2.9 million. What amount should Harvey Hotels report as pension expense in its income statement for the year

Juanita and sam attend a beach party and notice that the local beach appears to have a great deal more trash washed up on shore than it did when they were young. the water doesn't appear nearly as clear, and there seems to be less evidence of small water creatures living in the shallows. an afternoon at the local library convinces them that one major cause is the new factory nearby. after some discussion, they decide their next step should be identifying the cause of the changes identifying the problem picketing the guilty factory lobbying their elected representatives to complain about the problem talking to a local environmental group about solutions