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 $190,000, the service cost component is $250,000, and interest on the pension liability is $160,000 for the year. Actual returns on plan assets for the year were $175,000, and the City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $6,000 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.)

No Transaction General Journal Debit Credit Pension Expense Net Pension Liability olo Deferred Outflows Of ResourcesPension Related Net Net Pension Liability 6,000 Pension Expense Deferred Outflows Of ResourcesPension Related Net 6,000 No Transaction General Journal Debit Credit Pension Expense Net Pension Liability olo Deferred Outflows Of ResourcesPension Related Net Net Pension Liability 6,000 Pension Expense Deferred Outflows Of ResourcesPension Related Net 6,000