Vaughn Co. 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 2017. Determine the missing amounts in the 2017 pension worksheet, indicating whether the amounts are debits or credits. (Enter all amounts as positive.)

VAUGHN COMPANY

Worksheet2017

General Journal Entries...............................................................................................................Memo Record

Items.Pension ExpenseCash. OCI-prior-OCIGain/ Loss Pension Asset/ Liab l Projected Benefit Plan Assets 1.1.17................................................................................... $150,000(c or D) $406,250(C or D) $256,250 Dr.

Service cost $$$(Cr or Db)...............................................................................$ 25,000(Cr or Db)

Interest cost $$$$(C OR D)................................................................................32,500(c or d)

Actual return $$$$$$$$(C OR d)........................................................................................................22,500 Dr. Unexpected loss 3,125 (CR OR DB)................$$$(C OR D)

......................................................OCI - prior sevice cost

Amortizationof PSC $$$$$( C OR D). $43,750(c or d)

...........................................Cash account

Contributions ......................$51,250 c o d............................................................................................51,250 Dr. Benefits ...........................................................................................................................18,750 c o d 18,750 Cr. Increase in PBO ..........................................$$$$ c o d....................................................54,375 c o d

Journal 2017 $ c od$$$ c o d...$$ c o d........$$$ c o d..............$$$ c o d

Accumulated OCI, Dec. 31, 2016 ...........100,000 c o d.......0

Balance, Dec. 31, 2017 ...........................$56,250 c o d...57,500 c o d $188,125 Cr. ... $499,375 Cr. $311,250 Dr.

Prepare the journal entry to record 2017 pension expense for Vaughn Co. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

5 accounts