Preparing Pension Entries and Pension Worksheet Rollo Company has a defined benefit pension plan. At the end of the current reporting period, December 31 , the following information was available. Required b. Prepare entries to record (1) pension expense, (2) gain or loss deferral (if any), (3) contributions, and (4) benefits for the year. Note: Round your answers to the nearest whole dollar. \begin{tabular}{|c|c|c|c|} \hline Date & Account Name & Dr. & Cr. \\ \hline \multirow[t]{5}{*}{ 1. Dec. 31} & Pension Expense & 36,300 & 0 \\ \hline & OCl-Prior Service Cost & 0 & 2,000 \\ \hline & OCl-Pension Gain/Loss & 0 & 2,000 \\ \hline & Accrued Pension Liability & 0 & 32,300 \\ \hline & To record pension expense & & \\ \hline \multirow[t]{3}{*}{ 2. Dec. 31} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record deferral of actuarial gain on PBC & & \\ \hline \multirow[t]{3}{*}{ 3. Dec. 31} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record plan funding & & \\ \hline \multirow[t]{3}{*}{ 4. Dec. 31} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record benefits paid & & \\ \hline \end{tabular}