Kamphor Co. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2021: January 1, 2021 December 31, 2021 Projected benefit obligation $2,500,000 $2,755,000 Fair value of plan assets 1,250,000 1,750,000 Accumulated OCI – (PSC) 540,000 300,000 Service cost component for 2021 is $180,000 and amortization of prior service cost is $240,000. The company's actual funding of the plan in 2021 amounted to $525,000. The expected return on plan assets and the settlement rate were both 8%. What other piece of information would be required to complete a pension worksheet for Kamphor Co.? Select one: the cost of capital the increase or decrease in Pension Asset/ Liability the remaining service lives of employees the cash payments to beneficiaries