please answer the red "x"

Account Balances Jan. 1, 2020 PBO balance, before PSC adjustment $45,000 Cr. Prior service cost (due to plan amendment on Jan 1, 2020) 5,000 Dr. Plan Asset balance 52,500 Dr. Activity 2020 Service cost $32,500 Pension benefits paid Actual and expected retum on plan assets 2.500 Cash funding (contributions) 25,000 Pension benefits paid to retirees Pension Amounts and Entries Pension Entries with a Charge in Funding Fund Balance Pension Worksheet a. Calculate interest cost assuming a discount rate of 8%. b. Compute net pension expense. Assume that prior service cost will be amortized over a 10-year average remaining service period. Pension expense, 2020 S 0x c. Provide the 2020 entries for Mac Company related to the defined benefit pension plan. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order, Cr. Dr. 5,000 5,000 OX 2,500 Date Account Name Jan. 1. 2020 OC-Prior Service Costs Projected Benefit Obligation To record deferral of prior service costs Dec 31, 2020 Pension Expense Plan Assets OCIPrior Service Costs Projected Benefit Obligation To record pension expense Dec. 31, 2020 Plan Assets Cash To record plan funding 0 500 Ox 25,000 0 25,000