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 $199,000, the service cost component is $257,500, and interest on the pension liability is $164,500 for the year. Actual returns on plan assets for the year were $181,000, and the City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $7,650 per year. Prepare journal entries to record annual pension expense for the enterprise fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. No Transaction General Journal Credit Debit 794,350 Pension Expense Net Pension Liability 794,350 X Net Pension Liability 613,350 X Deferred Outflows Of Resources Pension Related Net 181,000 X 794,350 X Net Pension Liability 794,350 X Accounts Payable 794,350 X