Presented below is pension worksheet for Maytown Engineering Company pension plan for 2026. Maytown Engineering Company Pension Worksheet General Journal Entries Annual Pension Items Expense Cash Balance, Jan 1, 2026 Memo Record Pension Projected Asset/ Liability Benefit Obligation $ 75,000 dr $1,000,000 cr Plan Assets $1,075,000 dr (a) Service Cost $ 90,000 dr (b) Interest Cost 90,000 dr (c) Actual Return 86,000 cr (d) Contributions $ 80,000 cr 80,000 dr (e) Benefits 75,000 dr 75,000 cr Journal Entry for 2026 $ 94,000 dr $ 80,000 cr Balance, Dec 31, 2026 ?? cr ?? dr ?? ?? Instructions (a) Complete the worksheet for 2026. Assume the actual return on plan assets is equal to the expected return on plan assets. (b) Prepare the necessary journal entry for 2026.