The accounting staff of Sandhill Inc has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2021. Determine the missing amounts in the 2021 pension worksheet indicating whether the amounts are debits or credits. Annual Pension Expense Items Cash Balance Jan 1, 2021 > Service cost Interest cost Actual retum Amortization of PSC > Contribution 1190 Benefit Journ entry coumisted OCIDE 312020 Sandhill Inc. Pension Work Sheet-2021 General Journal Entries OCI-Prior Service Cost OCI-Gain/ Loss Pension Asset/ Liability 1,190 Cr 69 690 0 621 384 1039 Memo Record Projected Benefit Obligation Plan Assets 4.180 > 2.990 590 299 543 5.349 > 4.310