Castillo company has a defined benefit pension plan. at the end of the reporting year, the following data were available: beginning pbo, $81,000; service cost, $18,600; interest cost, $5,600; benefits paid for the year, $9,600; ending pbo, $95,600; the expected return on plan assets, $10,600; and cash deposited with pension trustee, $19,000. there were no other pension-related costs. the journal entry to record the annual pension costs will include a credit to the pbo for:

Explanation:

Before passing the journal entry, we have to find out the pension expenses amount which is shown below:

Pension expenses = Service cost + interest cost - the expected return on plan assets

= $18,600 + $5,600 - $10,600

= $13,600

Now, the journal entry would be

Pension expense A/c Dr $13,600

Plan assets A/c Dr           $10,000

     To PBO                                         $23,600

(Being annual pension cost recorded)

bd = 9 cm

step-by-step explanation:

in a 30°-60°-90° triangle, the ratio of side lengths is 1 : √3 : 2. that is, the longest side (hypotenuse) is twice the length of the shortest side.

all of the triangles in your geometry are 30°-60°-90° triangles. ac is the hypotenuse of δacd, and the short side of δabc.

the short side ad of δacd will be half the length of ac, so 3 cm. the hypotenuse ab of δabc will be twice the length of ac, so 12 cm. segment bd is the difference of the lengths ab and ad, so is

bd = ab -ad

bd = 12 cm - 3 cm = 9 cm

comment on side length ratios

you can figure the ratios of side lengths in a 30°-60°-90° triangle by considering the trig ratios of the angles. or you can figure the length of the altitude of an equilateral triangle of side length 2 using the pythagorean theorem.

answer; situational irony;