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The Following information pertains to X Co.defined benefit pension plan for 2020...

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The Following information pertains to X Co.defined benefit pension plan for 2020.

FV of Plan Assets on 1.1.2020 USD. 200,000

FV of Plan Assets on 31.12.2020 USD. 425,000

Employer contributions USD 50,000

Benefits distributed USD 75,000

For purpose of computing pension expense, what amount should X Co. use as Actual Return on Plan Assets h

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