On December 31, 2013, Robey Company accumulated the following information for 2013 in regard to its defined benefit pension plan:

Service cost	$108,000
Interest cost on projected benefit obligation	15,000
Expected return on plan assets	11,000
Amortization of prior service cost	3,000

On its December 31, 2012, balance sheet, Robey had reported an accrued/prepaid pension cost liability of $11,000.

2 c. Prepare all the journal entries related to Robey's pension plan for 2013 if it funds the pension plan in the amount of $116,000. For compound entries, if an amount box does not require an entry, leave it blank.

Record Expense: Pension Expense (Debit)

Cash (Credit)

Accrued/Prepaid Pension Cost (Credit)

Record PSC:

Accrued/Prepaid Pension Cost (Debit)

Other Comprehensive Income: Prior Service Cost (Credit)