The following information pertains to Pernell Company's pension plan. Beginning PBO: $500,000; current service cost $50,000; discount rate: 6%; contributions by Pernell: $40,000; benefits paid to employees: $25,000; loss on PBO: $5,000. The ending balance of the PBO will be:

= $560,000

Explanation:

Given that:

As we know that service cost; gains and losses; payments to retired employees; prior service cost; interest cost; payments to employees are factors that change the balance of the PBO

So the ending balance of the PBO will be:

Beginning PBO + Current Service Cost + Interest cost Loss on PBO -Benefits paid to employees

$500,000 + $50,000+ $30,000+$5,000-$25,000

= $560,000

Right inferior frontal gyrus was also activated for both reading and listening comprehension. The common areas of activation are shown in white in Figure 1. Listening comprehension showed large clusters of activation in bilateral (posterior and anterior) superior temporal and middle temporal gyri.

Explanation: