SFAS 132 (Revised), Employers’ Disclosures about Pensions and Other Postretirement Benefits, requires a reconciliation of the beginning and ending balances of the benefit obligation for both defined benefit pension plans and defined postretirement plans. Which of the following items would appear in the schedule related to defined benefit pension plans?

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Service cost

Benefits paid

a.

Yes

No

b.

Yes

Yes

c.

No

Yes

d.

No

No