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 $196,000, the service cost component is $255,000, and interest on the pension liability is $163,000 for the year.Actual returns on plan assets for the year were $179,000, and the City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $7,100 per year.

Please help explaining how to prepare journal entries to record annual pension expense for the enterprise fund

1. Record entry for pension expense
2. Record entry for additional pension liability
3. Record entry for amortization of deferred outflow resulting from change in pension plan assumptions