Pension data for barry financial services inc. include the following: ($ in 000s) discount rate, 7% expected return on plan assets, 10% actual return on plan assets, 9% service cost, 2018 $ 310 january 1, 2018: projected benefit obligation 2,300 accumulated benefit obligation 2,000 plan assets (fair value) 2,400 prior service cost–aoci (2018 amortization, $25) 325 net gain–aoci (2018 amortization, $6) 330 there were no changes in actuarial assumptions. december 31, 2018: cash contributions to pension fund, december 31, 2018 245 benefit payments to retirees, december 31, 2018 270 required: 1. determine pension expense for 2018. 2. prepare the journal entries to record pension expense, gains and losses (if any), funding, and retiree benefits for 2018.

Afinancial institution, the thriftem bank, is in the process of formulating its loan policy for the next quarter. a total of $12 million is allocated for that purpose. being a full-service facility, the bank is obligated to grant loans to different clientele. the following table provides the types of loans, the interest rate charged by the bank, and the possibility of bad debt as estimated from past experience.type of loaninterest rateprobability of bad debtpersonal.140.10car.130.07home.120.03farm.125.05commercial.100.02 bad debts are assumed unrecoverable and hence produce no interest revenue either. competition with other financial institutions in the area requires that the bank allocate at least 40% of the total funds to farm and commercial loans. to assist the housing industry in the region, home loans must equal at least 50% of the personal, car, and home loans. the bank also has a stated policy specifying that the overall ratio for bad debts on all loans may not exceed .04. formulate this problem as a linear program. define your variables clearly and write all the constraints explaining the significance of each.

Labor unions have used which of the following to win passage of favorable laws such as shorter work weeks and the minimum wage? a. strikes b. collective bargaining c. lobbying d. lockouts

As a result of a labeling mistake at the chemical factory, a farmer accidentally sprays weedkiller rather than fertilizer on half her land. as a result, she loses half of her productive farmland. if the property of diminishing returns applies to all factors of production, she should expect to seea. a decrease in the marginal productivity of her remaining land and an increase in the marginal productivity of her labor. b. an increase in the marginal productivity of her remaining land and an increase in the marginal productivity of her labor. c. an increase in the marginal productivity of her remaining land and a decrease in the marginal productivity of her labor. d. a decrease in the marginal productivity of her remaining land and a decrease in the marginal productivity of her labor.