The following pension information is for three different companies. For each company, compute the missing amount or amounts.

Company 1

Company 2

Company 3

Pension fund assets

$100,000

$75,000

$ (e)

Pension obligation liability

(a)

80,000

100,000

Net pension asset (liability).

20,000

(c)

(25,000)

Pension related interest cost.

10,000

(d)

$20,000

Service cost

8,000

6,000

23,000

Return on pension plan assets

$5,000

8,000

(f)

Pension expense

(b)

10,000

35,000