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.

	Annual Pension Expense	debit/credit	Cash	debit/credit	OCI - Prior Service Cost	debit/credit	OCI - Gain/Loss	debit/credit	pension asset/liability	debit/credit	Projected benefit obligation	debit/credit	Plan Assets	debit/credit
Balance Jan 1, 2014									1,855.00		4,721.00	2,866.00
service cost											843.00
interest cost											472.00
actual return													371.00
unexpected gain	253.00
amortization of psc					93.00
contributions			1,349.00										1,349.00
benefits											337.00		337.00
liability increase											615.00
journal entry
accumulted OCI Dec 31, 2013					1855
Balance Dec 31, 2013					1,762.00		362.00		2,065.00		6,314.00		4,249.00

Prepare the journal entry to record 2014 pension expense for Usher Inc.

Account title & explanation	Debit	Credit