Tommy Inc. sponsors a defined-benefit pension plan. The corporation's actuary provides the following information about the plan. 1-Jan-2019 31-Dec-2019 Projected benefit obligation 810,000 Plan assets 740,000 Accumulated OCI (PSC)-Dr. 312,000 ? Accumulated OCI (G/L)-Dr. 120,000 Settlement & expected return rate 896 Service cost 155,000 Contributions (funding) 200,500 Actual return on plan assets 54,400 Benefits paid to retirees 180,000 Average service life of all covered employees in years 10 Notes: Read carefully and follow strictly so that Bb can grade you correctly! 1. Use comma in numbers, one thousand is 1,000, not 1000. No $ sign. No positive or negative sign. 2. If no entry is required, write N/A. 3. Only use the following accounts: Cash, Pension expense, OCI-PSC, OCI-G/L, Pension asset/liability 4. Copy account names accurately to receive credits, names are not case sensitive. (a) Compute pension expense for 2019 (1) Service cost (2) Interest cost (3) Actual return - Plan Assets +/- Unexpected G/L * Expected return (4) PSC amortization (5) G/L amortization (6) Total pension expense (b) Prepare the journal entry for pension expense for 2019 Account Dr. Account Dr. Account Dr. Account Cr. Account Cr