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Exercise 9-10 (Algo) Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $184,300, the service cost component is $245,000, and interest on the pension bability is $166.400 for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year In the amount of $6,100 per year. Prepare journal entries to record annual pension expense for the enterprise fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) General Journal Debit View transaction list View journal entry worksheet No Transaction 1 1 Pension Expense Net Pension Liability Cred 166.400 2 2 2 No Transaction Recorded Exercise 9-10 (Algo) Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $184,300, the service cost component is $245,000, and interest on the pension liability is $166,400 for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $6,100 per year Prepare journal entries to record annual pension expense for the enterprise fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record entry for amortization of deferred outflow resulting from change in pension plan assumptions Note: Enter debits before credits Debit Credit General Journal Transaction 2 Exercise 9-10 (Algo) Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $184,300, the service cost component is $245,000, and interest on the pension liability is $166,400 for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year In the amount of $6,100 per year. Prepare journal entries to record annual pension expense for the enterprise fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet > 1 Record entry for ension expense. Note: Enter debits before credits Debit Credo Transaction 1 General Journal Pension Expense Net Pension Liability 108.400