(Pension Worksheet - Missing Amounts) Kramer Co. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2010.

(a) Determine the missing amounts in the 2010 pension worksheet, indicating whether the amounts are debits or credits.

(b) Prepare the journal entry to record 2010 pension expense for Kramer Co.

(c) Determine the following for Kramer for 2010: (1) settlement rate used to measure the interest on the liability and (2) expected return on planassets.

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2 3 4 5 Interest cost 6 Actual return 7 Unexpected loss 8 Amortization of PSC 9 Contributions 10 11 Items Balance, Jan. 1, 2010 Service cost 12 13 14 Benefits Increase in PBO Journal entry for 2010 Accumulated OCI, Dec. 31, 2009 Balance, Dec. 31, 2010 Annual Pension Expense (1) (2) (3) 2,500 (5) (7) B Sheet1 Sheet2 Sheet3/ Pension Worksheet-Kramer Co. Cash 41,000 (8) D General Journal Entries OCI-Prior OCI- Service Cost Gain/Loss 35,000 (9) 80,000 45,000 (4) (6) (10) 0 46,000 E Pension Asset/Liability 120,000 (11) 150,500 Cr. G Memo Record Projected Benefit Obligation 325,000 20,000 26,000 15,000 43,500 399,500 Cr. H Plan Assots 205,000 Dr. 18,000 Dr. 41,000 Dr. 15,000 Cr. 249,000 Dr.