The accounting staff of Usher 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 2014.

Determine the missing amounts in the 2014 pension worksheet, indicating whether the amounts are debits or credits.

	Actual pension expense	Cash	OCI-prior service cost	OCI-gain/loss	Pension asset/liability	projected benefit obligation	plan assets
Balance, Jan 1, 2014					2621	6672	`4051
service cost						1192
interest cost						667
actual return							524
unexpected gain	357
amortization of PSC			131
contributions		1906					1906
Benefits						477	477
liability increase						870
journal entry
accumulated OCI, Dec 31, 2013			2621	0
balance, Dec 31, 2014			2490	513	2920	8924	6004

Prepare the journal entry to record 2014 pension expense for Usher Inc. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account titles & explanation	Debit	Credit