The accounting staff of Wildhorse 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.

(a)Determine the missing amounts in the 2021 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, 2021									1,190	Cr.	4,120		2,930
service cost											570
interest cost											326
actual return													422
unexpected gain	157
amortization of psc					61
contributions			1,190										1,190
benefits											293		293
liability increase											531
journal entry
accumulted OCI Dec 31, 2013					610		0
Balance Dec 31, 2013					549		374		1,005		5,254		4,249

b. Prepare the journal entry to record 2021 pension expense for Wildhorse

Account title & explanation	Debit	Credit