The accounting staff of Elias Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked for your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for $2026.$

$\backslash$table$[[$Items$,\backslash$table$[[$Annual Pension$],[$Expense$]],$General Journal Entries,Pension Asset$/$Liability$,$Memo Record$],[$Cash$,\backslash$table$[[$OCl$--$ Prior Service$],[$Cost$]],$OCl $-$ Gain$/$Loss$,\backslash$table$[[$Projected Benefit$],[$Obligation$]],$Plan Assets$],[$Balance$,$ Jan. $1,2026,,,,,2,400$Cr$,8,400,6,000],[$Service cost$,(1),,,,,1,200,],[$Interest cost$,(2),,,,,672,],[$Actual return,$(3),,,,,,860],[$Unexpected gain,$320,,,(4),,,],[$Amortization of PSC$,(5),,140,,,,],[$Contributions$,,2,400,,,,,2,400],[$Benefits$,,,,,,600,600],[$Liability increase,,,,$(6),,1,090,],[$Journal entry,$(7),(8),(9),(10),(11),,],[$Accumulated OCI, Dec. $31,2025,,,1,400,0,,,],[$Balance$,$ Dec. $31,2026,,,1,260,770,2,102,10,762,8,660]]$

Instructions

$($a$)$ Determine the missing amounts in the $2026$ pension worksheet, indicating whether the amounts are debits or credits.

$($b$)$ Prepare the journal entry to record $2026$ pension expense for Elias Inc.