Sage Ltd$.$ sponsors a defined benefit pension plan for its employees. On January $1,2022,$ the following balances related to this plan.

As a result of the operation of the plan during $2022,$ the actuary provided the following additional data on December $31,2022.$

Using the preceding data, compute pension expense for Sage Ltd$.$ for the year $2022$ by preparing a pension worksheet that shows the

journal entry for pension expense. $($Enter all amounts as positive.$)$ Balance, Jan. $1,2022$

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Service cost

Interest expense

Interest revenue

Contributions

Benefits

Asset gain

Journal entry for $2022$

Accumulated OCI, Dec. $31,2021$

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Balance, Dec. $31,2022$ General Journal Entries Plan

Obligation

Assets

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