I need the journal entries

(S in 000s) Discount rate, 6% Expected return on plan assets, 8% Actual return on plan assets, 7% Service cost, 2016 January 1, 2016: Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-AOCI (2016 amortization, $30) Net gain-AOCI (2016 amortization, $10) There were no changes in actuarial assumptions. December 31, 2016: Cash contributions to pension fund, December 31, 2016 Benefit payments to retirees, December 31, 2016 S 440 2,950 2,650 3,050 460 375 (For all requirements,enter your answers in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Required 1. Determine pension expense for 2016. (Amounts to be deducted should be indicated with a minus sign.) Pension Expense Service cost Interest cost Expected return on assets Amortization of prior service cost Amortization of net gain S 440.0 (244.0) 30.0 (10.0) Pension expense S 393.0