P20.10 Kramer Co. has prepared the following pension worksheet (amounts in $). Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing both the worksheet and the accounting tasks related to the pension plan for 2022. Instructions a. Determine the missing amounts in Kramer's 2022 pension worksheet, indicating whether the amounts are debits or credits. b. Prepare the journal entry to record 2022 pension expense. c. Determine for 2022 the discount rate used to determine interest expense/revenue. Pension Worksheet-Kramer Co. D General Journal Entries Memo Record Annual Pension Defined Pension OCI- Asset/ Benefit Items Expense Cash Gain/Loss Liability Obligation Plan Assets 6 Balance, Jan. 1, 2022 120,000 Cr. 325,000 Cr. 205,000 Dr. 7 Service cost Interest expense 9 Interest revenue 10 Contributions 11 Benefits 12 Asset gain 380 20,000 Cr. (2) 26,000 Cr. (3) 16,400 Dr. 41,000 Cr. 41,000 Dr. 15,000 Dr. 15,000 Cr. (4) 1,600 Dr. 13 Liability loss (5) 43,500 Cr. 14 Journal entry for 2022 (6) (7) (8) 15 Accumulated OCI, Dec. 31, 2021 16 Balance, Dec. 31, 2022 41,900 150,500 Cr. 399,500 Cr. 249,000 Dr. 17