The accounting staff of Concord Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not decipherable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2020. (a) Determine the missing amounts in the 2020 pension worksheet, indicating whether the amounts are debits or credits. (Enter all amounts as positive.) Annual Pension Expense Cash Balance, Jan. 1, 2020 $ S Service cost Interest cost Actual return Unexpected gain 159 Determine the missing amounts in the 2020 pension worksheet, indicating whether the amounts are debits or credits. (Enter all amounts as positive.) Annual Pension Expense Cash Balance, Jan. 1, 2020 $ Service cost Interest cost Actual return Unexpected gain 159 > Amortization of PSC Contributions $848 Benefits Liability increase $ $ Journal entry Accumulated OCI, Dec. 31, 2019 Pension Worksheet-Concord Inc. General Journal Entries OCI-Prior Service Cost OCI-Gain/ Loss Pension Asset/ Liability $1.166 CI $ $58 1.166 0