The accounting staff of Whispering 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 2020. (a) Determine the missing amounts in the 2020 pension worksheet, Indicating whether the amounts are debits or credits. (Enter all amounts as positive.) Pension Worksheet-Whispering Inc. General Journal Entries Balance, Jan 1, 2020 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability decrease Journal entry Accumulated OCI, Dec. 31, 2019 Balance Dec. 31, 2020 Annual Pension Expense 171 $ $ Cash $798 OCI-Prior Service Cost $91 912 Memo Record Projected Benefit Obligation Plan Assets $3,648 OCI-Gain/ Loss Pension Asset/ Liability $912 Cr. $4,560 0 $821 $399 866 456 11 798 312 312 570 $855 $4,970 v $4,115