Widjaja Inc. has sponsored a noncontributory defined benefit pension plan for its employees since 1998. Prior to 2021, cumulative net pension expense recognized equaled cumulative contributions to the plan. On 1/1/21 an amendment was made to the pension to reward work from a previous period. Other relevant information in parts a & b about the pension plan on January 1, 2021 is as follows: a. The company has 200 employees. All these employees are expected to receive benefits under the plan. The average remaining service life per employee is 13 years. b. The PBO amounted to $5,000,000 and the fair value of pension plan assets was $3,000,000. c. On December 31, 2021, an actuary determined the PBO and ABO to be $4,750,000 and $4,025,000 respectively. d. The fair value of the pension plan assets amounted to $3,900,000 at the end of the year. e. A 10% settlement rate and a 10% expected asset return rate were used in the actuarial present value computations in the pension plan. f. The present value of benefits attributed by the pension benefit formula to employee service in 2021 amounted to $200,000. g. The employer's contribution to the plan assets amounted to $575,000 in 2021. h. This problem assumes no payment of pension benefits to retirees. Question: The Service Cost for 2021 is:

Connors academy reported inventory in the 2017 year-end balance sheet, using the fifo method, as $154,000. in 2018, the company decided to change its inventory method to lifo. if the company had used the lifo method in 2017, the company estimates that ending inventory would have been in the range $130,000-$135,000. what adjustment would connors make for this change in inventory method?

Why do you think the compensation plans differ at the two firms? in particular, why do you think kaufmann’s pays commissions to salespeople, while parkleigh does not? why does parkleigh offer employees discounts on purchases, while kaufmann’s does not?

Cooper sues company a in state court in south carolina, where he lives, for negligence alleging personal injury and property damage of $100,000 after a truck driven by an employee of company a rear-ended his pickup truck. company a is incorporated in delaware, has its headquarters in new york, but does a substantial amount of business in south carolina. claiming diversity of citizenship, company a seeks removal to federal district court, but cooper opposes the motion. which of the following is true regarding whether the case may be properly removed to federal district court? the amount in controversy satisfies diversity requirements; and if company a's nerve center is in a state other than south carolina, then the case may be properly removed to federal court.the amount in controversy satisfies diversity requirements; and because company a is incorporated and has its headquarters in a state other than south carolina, the case may be properly removed to federal court.because the amount in controversy satisfies diversity requirements and company a is incorporated in a state other than south carolina, the case may be properly removed to federal court regardless of where company a's headquarters, nerve center, or principal place of business is located.because the amount in controversy satisfies diversity requirements and company a is headquartered in a state other than south carolina, the case may be properly removed to federal court regardless of where company a is incorporated and regardless of the location of its nerve center.because the amount in controversy fails to satisfy jurisdictional requirements, regardless of the location of company a, the case may not be removed to federal court.