The reports indicate the following changes in the PBO and Plan Assets 2021: Prior service cost at 1/1/2021 (amortization: $2) Net loss OCI at 1/1/2021 Average remaining service life $ 14 $ 40 10 years PBO Plan Assets Beginning of 2021 $ 300 Beginning of 2021 S 200 Service cost 40 Return on plan assets 16 (10% expected) Interest cost, 7% 21 Loss (gain) on PBO (7) Cash contributions 43 Less: Retiree benefits (19) Less: Retiree benefits (19) End of 2021 $ 335 End of 2021 240 Required: Prepare the required journal entries. If you want, you can use a pension spreadsheet. (28 points) Journal Entries to record Pension Expense Account Title Debit Credi