\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Items } & \multicolumn{5}{|c|}{ General Journal Entries } & & \multicolumn{2}{|c|}{ Mem } \\ \hline & \begin{tabular}{l} Annual \\ Pension \\ Expense \end{tabular} & Cash & & \begin{tabular}{c} Pension Asset/ \\ Liability \end{tabular} & & & \begin{tabular}{c} Projected Benefit \\ Obligation \end{tabular} & \\ \hline Balance, Jan 1,2026 & & & & $32,000 & or & & $534,000 & cr \\ \hline (a) Service Cost & $94,000dr & & & & & & 94,000 & ct \\ \hline (b) Interest Cost & 53,400dr & & & & & & 53,400 & at \\ \hline (c) Actual Return & 42,000cr & & & & & & & \\ \hline (d) Contributions & & $102.000 & cr & & & & & \\ \hline (e) Benefits & & D & & & & & 42.000 & di \\ \hline Journal Entry for 2026 & $105,400 dr & $102,000 & cr & & or & & & \\ \hline Balance, Dec 31, 2026 & & & $ & & cr & s & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Items } & \multicolumn{5}{|c|}{ General Journal Entries } & & \multicolumn{2}{|c|}{ Mem } \\ \hline & \begin{tabular}{l} Annual \\ Pension \\ Expense \end{tabular} & Cash & & \begin{tabular}{c} Pension Asset/ \\ Liability \end{tabular} & & & \begin{tabular}{c} Projected Benefit \\ Obligation \end{tabular} & \\ \hline Balance, Jan 1,2026 & & & & $32,000 & or & & $534,000 & cr \\ \hline (a) Service Cost & $94,000dr & & & & & & 94,000 & ct \\ \hline (b) Interest Cost & 53,400dr & & & & & & 53,400 & at \\ \hline (c) Actual Return & 42,000cr & & & & & & & \\ \hline (d) Contributions & & $102.000 & cr & & & & & \\ \hline (e) Benefits & & D & & & & & 42.000 & di \\ \hline Journal Entry for 2026 & $105,400 dr & $102,000 & cr & & or & & & \\ \hline Balance, Dec 31, 2026 & & & $ & & cr & s & & \\ \hline \end{tabular}