- The accountants for Waffle House Co. provide you with the following detailed information at December 31, 2015. Based on these data, prepare the summary journal entries related to the recognition of pension expense and the pension contribution for 2015. Service cost Actual return on pension plan assets Interest cost Excess of actual return over expected return on pension plan assets Amortization of deferred pension gain from prior years Amortization of prior service cost Contribution to pension fund $75,000 85,000 60,000 4,000 17,000 30,000 98,000