Kramer 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 2014.

                      

Instructions
  (a) Determine the missing amounts in the 2014 pension worksheet, indicating whether the amounts are debits or credits.
  (b) Prepare the journal entry to record 2014 pension expense for Kramer Co.
  (c) Determine the following for Kramer for 2014: (1) settlement rate used to measure the interest on the liability and (2) expected return on plan assets.