Morocco Corp. initiated a defined benefit pension plan on 1 January 20X5. The plan does not provide past service benefits for existing employees. The pension funding payment is made to the trustee on 31 December of each year. The following information is available for 20X5 and 20X6: 20X5 Current service cost, measured as of the beginning of the year Funding payment made at the end of the year Net interest expense, as conculated by the actuary at 10% $150.000 200.000 15,000 20X6 $145,000 185,000 11,000 Required: 1. Prepare the journal entries to record pension expense for 20X5 and 20X6. Net interest in 20X6 is calculated by applying the discount rate to the net defined benefit obligation. Also record the funding