c. Prepare the journal entries to record (1) pension expense and (2) plan funding for Year 2. Date Account Name Dr. Cr. Dec. 31, Year 2 Pension Expense 81,000 0 Answer 11,500 0 Answer 0 186,500 Answer To record pension expense Dec. 31, Year 2 Plan Assets 92,500 0 Answer Cash 0 92,500 Answer To record plan funding