Kramer Co. 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 2017.

Problems 1173 Pension Worksheet-Kramer Co.xls Home Insert Page Layout Formulas Data ReviewView P18 General Journal Entries Memo Record Annual Pension Expense CashService Cost Gain/Loss Liability Obligation Plan Assets Pension Projected Asset/Benefit 4 OCI-Prior OC- Items 6 Balance, Jan. 1, 2017 7 Service cost 8 Interest cost 9 Actual return 10 Unexpected loss 11 Amortization of PSC 12 Contributions 13 Benefits 14 Increase in PBO 15 Journal entry for 2017 16 Accumulated OCI, Dec. 31, 2016 17 Balance, Dec. 31, 2017 120,000325,000 205,000 Dr 20,000 26,000 18,000 Dr 2,500 35,000 41,000 Dr 15,000 Cr 41,000 15,000 43,500 (10) 80,000 45,000 46,000 50,500 Cr. 399,500 Cr. 249,000 Dr Instructions (a) Determine the missing amounts in the 2017 pension worksheet, indicating whether the amounts are debits or credits. (b) Prepare the journal entry to record 2017 pension expense for Kramer Co (c) Determine the following for Kramer for 2017: (1) settlement rate used to measure the interest on the liability and (2) expected return on plan assets