P20-10 (Pension Worksheet-Missing Amounts) 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 2015. 83-2 Pension Worksheet-Kramer Co.xls Home Insert Page Layout Formulas Datal Review View P18 fx A B C D E F G 1 2 3 General Journal Entries Memo Record 4 Annual Pension Pension 5 Items Expense OCI- Cash Gain/Loss Asset/ Defined Benefit Liability Obligation Plan Assets 6 Balance, Jan. 1, 2015 120,000 Cr. 325,000 Cr. 205,000 Dr. 7 Service cost 8 Interest expense 9 Interest revenue 10 Contributions 11 Benefits 12 Asset gain (1) 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 2015 (6) (7) (8) (9) 15 Accumulated OCI, Dec. 31, 2014 0 16 Balance, Dec. 31, 2015 41,900 150,500 Cr. 399,500 Cr. 249,000 Dr. 17 Instructions (a) Determine the missing amounts in the 2015 pension worksheet, indicating whether the amounts are debits or credits. (b) Prepare the journal entry to record 2015 pension expense for Kramer Co. (c) Determine for Kramer for 2015 the discount rate used to determine interest expense/revenue