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 Items Balance, Jan. 1, 2026 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Contributions Benefits Liability increase Journal entry Accumulated OCI, Dec. 31, 2025 Balance, Dec. 31, 2026 General Journal Entries Memo Record Annual Pension Expense Cash OCI-Prior Service Cost OC - Gain/Loss Pension Asset/Liability Projected Benefit Obligation Plan Assets (1) (2) (3) 320 86 87 (4) (5) 140 2,400 2,400Cr 8,400 6,000 1,200 672 860 (6) 600 1,090 2,400 600 (7) (8) (9) (10) (11) 1,400 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.