Defined benefit expense A 101300 Provide the entries to recognize the pension expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation December 31, 2023 Defined Benefit Expense December 31, 2023 Remeasurement Loss (OCI) Net Defined Benefit Liability or Asset (To record defined benefit expense) Net Defined Benefit Liability or Asset Cash (To record contributions to the pension fund) Debit 516000 93600 Credit 101300 = SI 9360