= P20.10 (LO 1, 2, 3, 4) (Pension Worksheet'Missing Amounts) 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 2020. Pension Worksheet-Kramer Co. Home Insert Page Layout Formulas Data Review View P18 fx A F G H General Journal Entries oo you w Annual Pension Expense Cash OCIPrior Service Cost OCI Gain/Loss Pension Asset Liability 120,000 Memo Record Projected Benefit Obligation Plan Assets 325,000 205,000 Dr. 20,000 26,000 18,000 Dr. (1) (2) (3) Items Balance, Jan. 1, 2020 Service cost 8 Interest cost 9 Actual return 10 Unexpected loss 11 Amortization of PSC 12 Contributions 13 Benefits 14 Increase in PBO 15 Journal entry for 2020 16 Accumulated OCI, Dec 31, 2019 17 Balance, Dec. 31, 2020 2,500 (5) 35,000 41,000 41,000 Dr. 15,000 Cr. 15,000 43,500 (7) (8) (6) (10) (9) (11) 80,000 45,000 46,000 150,500 Cr. 399,500 Cr. 249,000 Dr. Instructions a. Determine the missing amounts in the 2020 pension worksheet, indicating whether the amounts are debits or credits. b. Prepare the journal entry to record 2020 pension expense for Kramer Co. c. Determine the following for Kramer for 2020: (1) settlement rate used to measure the interest on the liability and (2) expected return on plan assets