The questions used different layouts, but reserves set up at the beginning earned interest in both questions.
For the ActEd question, the expected cost of increase in reserves calculation is :
Reserve at the beginning
+ Interest on the reserve
- Required reserve for the lives in-force at the end
For the test question, the reserve at the beginning and the required reserve for the lives in-force at the end are placed in separate columns.
The interest earned on the reserve set up at the beginning is included in the Int column.
The Int column calculation is:
0.05 x ( Reserve at the beginning + Premium - Expenses)
The interest on reserve is included, but it is included in different ways for each of the questions.