Warrick Boards calculated pension expense for its underfunded pension plan as follows: Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts?

Service cost	254
Interest cost	165
Expected return on the plan assets ($115 actual, less $7 gain)	(108)
Amortization of prior service cost	11
Amortization of net loss	2
Pension expense	324

Which elements of Warricks balance sheet are affected by the components of pension expense? What are the specific changes in these accounts?