14. Pension Worksheet -Missing Amounts The accounting staff of Elias Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2018. General Journal Entries Memo Record OCI_ Annual Pension Prior Service OCI Projected Pension Benefit Plan Expense Cash Cost Gain/Loss Asset/ Liability Obligation Assets Items Balance, Jan. 1, 2018 Service cost nterest cost (2) Actual return(3) Unexpected 320 2,400Cr 8,400 6,000 1,200 in Amortization (5) of PSC Contributions Benefits 2,400 2. 400 iability ncrease 60 1,090 ournal entry 7 (8) 9) 10 1,400 1,260 Accumulated OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 10.762 8,660 770 2,10 Instructions (a) Determine the missing amounts in the 2018 pension worksheet, indicating whether the amounts are debits or credits. (b) Prepare the journal entry to record 2018 pension expense for Elias Inc