Date: Name: ACCT 374 Ch 20 ACT-1 The accounting staff of Elias Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2018 1. Pension Worksheet - Missing Amounts Memo Record General Journal Entries OCIPrion Service Cost Projected Annual Pension Expense OCI-Gain/Loss PensionBenefit Plan Assets Asset/Liability Obligation Cash 2,400Cr 6,000 nce, Jan. 1, 2018 1.20 67 86 140 Amortization of PSC 2.4 efits iability i ournal entry (8 Accumulated OCI, Dec. 31. 2017 alance, Dec. 31, 2018 770 10,762 8 2.10 Determine the missing amounts in the 2018 pension worksheet, indicating whether the a (a) b) Prepare the journal entry to record 201worksheet, indicating whether the amounts s are debits or credits