a. Prepare entries to record (1) pension expense, (2) gain or loss deferral (if any), and (3) contributions for the year. Assume a discount rate of 8% and that no benefits were paid to retirees during the year. Include in pension expense, amortization of Accumulated OCIPension Gain/Loss using the straight-line method over 15 years. b. Assuming pension expenses are not capitalized as part of inventory or other assets, indicate the effect on the income statement for the year ended December 31. c. Indicate the changes in the following balance sheet accounts between January 1 and December 31: Net pension asset/ liability, Cash, Retained earnings, and Accumulated other comprehensive income. d. Create a worksheet to summarize the pension data at the end of the year