P10 E20.18 (LO 1, 2, 3, 4) (Pension Worksheet-Missing Amounts) The accounting staff of Usher Inc. 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 2020. Pension Worksheet-Usher Inc. B C D E G H 12345 General Journal Entries Memo Record Annual Pension Projected Pension Items Expense Cash OCI-Prior OCI- Service Cost Gain/Loss Asset/ Benefit Liability Obligation Plan Assets 6 Balance, Jan. 1, 2020 1,100 Cr. 2,800 1,700 7 Service cost (1) 500 8 Interest cost 9 Actual return (2) 280 (3) 220 10 Unexpected gain 150 (4) 11 Amortization of PSC (5) 55 12 Contributions 800 13 Benefits: 14 Liability increase 15 Journal entry 16 17 Accumulated OCI, Dec. 31, 2019 18 Balance, Dec. 31, 2020 19 800 200 200 (6) 365 (7) (8) (9) (10) (11) 1,100 0 1,045 215 1,225 3,745 2,520