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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. Determine the missing amounts in the 2018 pension worksheet, indicating whether the amounts are debits or credits. Ellas Inc. Pension Work Sheet-2018 General Journal Entries Memo Record Projected Annual Pension Expense ocI-Prior Service Cost OCI-Gain/ Loss Pension Asset/ Liability Benefit Obligation Plan Assets Items Cash Balance, Jan. 1, 2018 1,230 Cr. 4,260 3,030 Service cost 630 Interest cost 339 Actual return 433 Unexpected gain 163 Amortization of PSC 73 Contributions 1,230 1,230 Benefits 303 303 Liability increase 551 Journal entry Accumulated OCI, Dec. 31, 2017 730 Balance, Dec. 31, 2018 657 388 1,087 5,477 4,390