Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $186,200, the service cost component is $272,500, and interest on the pension liability is $168,000 for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $5,800 per year. Prepare journal entries to record annual pension expense for the enterprise fund. (If no entry Is required for a transactlon/event, select "No Journal Entry Required" In the first account fleld.) View transaction list Journal entry worksheet >