c. Determine the total amount of pension expense to be recognized by Keeton E20.18 (LO 1, 2, 3, 4) (Pension Worksheet-Missing Amounts) The accounting staff of Usher Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2020. Pension Worksheet-Usher Inc. Review View Home Insert Page Layout Formulas Data P18 E G D B A F H C 1 2 3 4 Annual Pension Expense General Journal Entries Memo Record Pension Projected OCI-Prior OCI Asset Benefit Cash Service Cost Gain/Loss Liability Obligation Plan Assets 1,100 Cr. 2,800 1,700 500 7 280 220 (2) (3) 150 (5) (4) 55 800 5 Items 6 Balance, Jan. 1, 2020 Service cost 8 Interest cost 9 Actual return 10 Unexpected gain 11 Amortization of PSC 12 Contributions 13 Benefits 14 Liability increase 15 Journal entry 16 17 Accumulated OCI, Dec. 31, 2019 18 Balance, Dec. 31, 2020 19 800 200 200 365 (6) (10) (9) (11) (7) (8) 0 1,100 1,045 215 1,225 3,745 2,520 a. Determine the missing amounts in the 2020 pension worksheet, indicating whether the amounts are debits or credits. b. Prepare the journal entry to record 2020 pension expense for Usher Inc. c. The accounting staff has heard of a pension accounting procedure called "corridor amortization." Is Usher required to record any amounts for corridor amortization in (1) 2020? In (2) 2021? Explain. Dunfit Fynense Computation) Kreter Co. provides the fol