14. Pension Worksheet - Missing Amounts unting staff of Elias Inc. has prepared the following pension worksheet. Unfortunately. assistance in completing the entries in the worksheet are not readable. The company has asked your 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 Cash Cost Gain/Loss Asset/Liability Obligation Assets Items 2,4000r8,400 6,000 Balance, Jan. 1. 2018 Service cost Interest cost (2) Actual return (3) 1,2 67 nexpected320 140 Amortization (5) of PSC Contributions Benefits Liability ncrease 2.4 2,400 600 600 Journal entry (8( 7 Accumulated OCI, Dec. 31, 2017 1.4 Balance, Dec. 31,2018 10,762 8,660 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