Actuary and trustee reports indicate the following changes in the PBO and plan assets of Sporting Industries during $2024$:

Required:

Determine Sporting's pension expense for $2024$ and prepare the appropriate journal entries to record the expense as well as the

cash contribution to plan assets.

Prepare the appropriate journal entries to record any $2024$ gains and losses.

Note: For all requirement, if no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account

field.

Journal entry worksheet

Record the pension expense for the year.

Note: Enter debits before credits.