Amherst Clty 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 $203,300, the service cost component is $267,500, and Interest on the pension Ilability Is $145,600 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 requlred for a transaction/event, select "No Journal Entry Required" In the first account fleld.) Journal entry worksheet Journal entry worksheet Record entry for amortization of deferred outflow resulting from change in pension plan assumptions. Note: Enter debits before credits