Mayer Corporation has a defined benefit pension plan. Mayer's policy is to fund the plan annually, cash payments being made at the end of each year. Data relating to the pension plan for 2011 are as follows:

Required:

Recreate the journal entries used to record Mayer's 2011 pension expense, gain on plan assets, and funding of plan assets in order to determine the cash paid to the pension trustee as reported in the statement of cash flows.