Kramer Co. has prepared the following pension worksheet (amounts in $). 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 2019.

Instructions
a. Determine the missing amounts in the 2019 pension worksheet, indicating whether the amounts are debits or credits.
b. Prepare the journal entry to record 2019 pension expense for Kramer Co.
c. Determine for Kramer for 2019 the discount rate used to determine interest expense/revenue.

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Pension Worksheet-Kramer Co. Page Layout Formulas Home Insert Data Review View P18 General Journal Entries Memo Record Pension Asset/ Annual Pension Defined Benefit Gain/Loss Liability Obligation Plan Assets 120,000 Cr. 325,000 Cr. 205,000 Dr. OCI- Items Cash Expense 6 Balance, Jan. 1, 2019 7 Service cost 8 Interest expense (1) 20,000 Cr. (2) 26,000 Cr. Interest revenue (3) 16,400 Dr. 10 Contributions 41,000 Dr. 41,000 Cr. 11 Benefits 15,000 Dr. 15,000 Cr. 12 Asset gain 13 Liability loss 14 Journal entry for 2019 15 Accumulated OCI, Dec. 31, 2018 16 Balance, Dec. 31, 2019 (4) 1,600 Dr. (5) 43,500 Cr. (6) (7) (8) (9) 41,900 150,500 Cr. 399,500 Cr. 249,000 Dr. 17