Provide answer in APA format in proper U.S. English and GAAP rules.

General Journal Entries Items Balance, Jan. 1, 2012 Service cost Interest cost Actual Return Expected Return Amortization of PSC Contributions Benefits Liability increase Journal entry for 2012 Accumulated OCI, Dec. 31, 2011 Balance, Dec. 31, 2012 Annual Pension Expense Cash OCIPrior Service Cost OCI Gain/Loss Pension Asset/Liability Memo Record Projected Benefit Obligation Plan assets Prepare the journal entries to record the following. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made. Date Account Title Account Title Amount Amount Provide a one line explanation for the reason why the journal entry has been made