(Pension Worksheet — Missing Amounts) Enyart 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 2011.

Instructions

(a) Determine the missing amounts in the 2011 pension worksheet, indicating whether the amounts are debits or credits.

(b) Prepare the journal entry to record 2011 pension expense for Enyart Co.

(c) Determine the following for Enyart for 2011: (1) settlement rate used to measure the interest on the liability and (2) expected return on plan assets.

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1 Annual B Pension Worksheet-Enyart Co. C D General Journal Entries E G Memo Record Pension 23456789 Items Expense Cash OCI-Prior Service Cost OCI- Gain/Loss Balance, Jan. 1, 2011 Service cost Interest cost Actual return Pension Asset/Liability 120,000 Projected Benefit Obligation 325,000 Plan Assets 205,000 Dr. (1) (2) (3) 20,000 32,500 18,000 Dr. Unexpected loss 2,500 (4) Amortization of PSC (5) 35,000 9 Contributions 36,000 10 Benefits 11 Increase in PBO 13 234 12 Journal entry for 2011 Accumulated OCI, Dec. 31, 2010 14 Balance, Dec. 31, 2011 36,000 Dr. (6) 15,000 43,500 15,000 Cr. (7) (8) (9) (10) (11) 80,000 0 45,000 46,000 162,000 Cr. 406,000 Cr. 244.000 Dr. Sheet1 Sheet2 Sheet3