Prepare a pension worksheet presenting both years 2017 and 2018. (38 points; 2 pts for each item) CLEARLY indicate on your scantron your answer to each missing item. 21. a. Dr. Pension Expense; Cr. Cash for $40,000 b. Dr. Pension Expense: Cr. Projected Benefit Obligation for $40,000 Dr. Plan Assets; Cr. Projected Benefit Obligation for $40,000 c. d. Dr. Projected Benefit Obligation: Cr. Pension Expense for $40,000 22. a. Dr. Pension Expense; Cr. Cash for $60,000 b. Dr. Pension Expense: Cr. Projected Benefit Obligation for $60,000 c. Dr. Plan Assets; Cr. Projected Benefit Obligation for $60,000 d. Dr. Projected Benefit Obligation: Cr. Pension Expense for $60,000 3. a. Dr. Pension Expense; Cr. Projected Benefit Obligation for $41,000 b. Dr. Pension Expense; Cr. Projected Benefit Obligation for $36,000 Dr. Plan Assets; Cr. Pension Expense for $41,000 c. d. Dr. Plan Assets; Cr. Pension Expense for $36,000 24. a. Unexpected Gain: Dr. Plan Assets; Cr. OCI-Gain/Loss for $5000 b. Unexpected Loss: Dr. OCI-Gain/Loss; Cr. Projected Benefit Obligation for Ss000 c. Unexpected Gain: Dr. Projected Benefit Obligation; Cr. OCI-Gain/Loss for $5000 d. Unexpected Loss: Dr. OCI-Gain/Loss; Cr. Pension Expense for $5000 Dr. Pension Expense; Cr. Projected Benefit Obligation for $70,000 b. 25. a. Dr. Pension Expense: Cr. OCI-Prior Service Cost for $70,000 Dr. Projected Benefit Obligation; Cr. Pension Expense for $70,000 d. c. Dr. OCI-Prior Service Cost: Cr. Pension Expense for $70,000 Dr. Pension Expense; Cr. Cash for $97,000 b. Dr. Plan Assets; Cr. Cash for $97,000 c. Dr. Pension Asset/Liability; Cr. Cash for $97,000 d. Dr. Projected Benefit Obligation; Cr. Cash for $97,000 0 26. a