Answer and Explanation:
a. The pension worksheet for the pension plan for the year 2014 and 2015 is presented on the excel spreadsheet
b. According to the scenario, The journal entry is 
Journal Entry:-
Pension expenses A/c      Dr. $450,640
Other comprehensive income (gain/loss) A/c  	Dr. $99,360
Other comprehensive income (prior service cost) A/c  Dr. $410,000
 To pension assets & liabilities A/c      $675,000
 To Cash A/c        	$285,000
(Being the pension expense is recorded)  
For recording this we debited the pension expense, other income, gain or loss as it increased the expenses reduced the income and credited the cash and assets and liabilities because it reduced the cash and recognize the pension assets and liabilities 
 
        
             
        
        
        
Answer:
a. 550,000
Explanation:
The gain on the asset is calculated by the sales proceeds minus the original cost of the asset.
In this question the home' initial cost is $200,000 and it is sold on $750,000. In absence of any unusual or hardship circumstances, the direct gains is $550,000 ( $750,000 - $200,000) as all the closing costs are paid by the buyer, so, Barney ans Betty should include the whole gain of $550,000 in the gross income.
 
        
                    
             
        
        
        
An ethical dilemma is a complex situation that often involves an apparent mental conflict between moral imperatives, in which to obey one would result in transgressing another.
        
             
        
        
        
Answer: a. I, II and III are true
Explanation:
From the question, the statements that are true are:
I. 4% is the desired real rate of interest. II. 6% is the approximate nominal rate of interest required. 
III. 2% is the expected inflation rate over the period. 
4% is the desired real rate of interest because that's the rate at which the investor is willing to buy the goods in future.
2% is the expected inflation rate over the period because at that rate, there's expectation of future rise in price while 6% is the approximate nominal rate of interest required which is the addition of the 4% and the 2%.