E$20\mathrm{.}15($LO $2,5)($Pension Worksheet$-$Missing Amounts$)$ The accounting staff of Usher Inc. has prepared the following pension worksheet $($amounts in $$).$ Unfortunately, several entries in the worksheet are not decipherable. The company has asked for your assistance in completing the worksheet and the accounting tasks related to the pension plan for $2022.$Instructionsa. Determine the missing amounts in the $2022$ pension worksheet, indicating whether the amounts are debits or credits.b$.$ Prepare the journal entry to record $2022$ pension expense for Usher Inc.