Pension data for Matta Corporation include the following for the current calendar year: 
Required:
Assuming no change in actuarial assumptions and estimates,determine the service cost component of pension expense for the current year.
Definitions:
Psychoanalysis
A therapeutic approach that focuses on exploring unconscious desires and conflicts as a means of understanding and resolving psychological disturbances.
Repression
A defense mechanism in which distressing thoughts and memories are unconsciously forced from the conscious mind to the unconscious.
Therapy
The treatment of psychological or emotional disorders and difficulties through the use of psychological techniques designed to encourage communication of conflicts and insight into problems.
Transference
A psychoanalytic concept where emotions and desires originally associated with one person are unconsciously redirected onto another.
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