The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2011:
![1733_254-B-A-P-P-B (424).png](https://secure.tutorsglobe.com/CMSImages/1733_254-B-A-P-P-B (424).png)
Required:
Prepare a pension spreadsheet that shows the relationships among the various pension balances, shows the changes in those balances, and computes pension expense for 2011.