Pr. 20-123- Pension Worksheet - Missing Amounts The accounting staff of Elias Inc. has prepared the following pension worksheet. Unfortunately, several entries in the worksheet are not readable. The company has asked your assistance in completing the worksheet and completing the accounting tasks related to the pension plan for 2011. General Journal Entries Memo Record Items Annual Pension Expense OCI-Prior Service Cost Cash OCI- Gain/Loss Pension Asset Liability Projected Benefit Obligation Plan Assets Balance, Jan, 1, 2011 Service cost (t) Interest cost (2) Actual return (3) Unexpected gain 225 (4) Amortization of PSC (5) 85 Contributions 1,200 Benefits Liability Increase Journal entry (7) (6) Toy (10) Accumulated OCI, Dec. 31, 2010 Balance, Dec. 31, 2011 (11) 1,700 Cr. 4,200 600 2.500 420 480 1,200 300 545 300 1,700 0 1,616 320 1,586 5,465 3,880 Instructions: (a) Determine the missing amounts in the 2011 pension worksheet, indicating whether the amounts are debits (DR) or credits (CR). (b) Prepare the journal entry to record 2011 pension expense for Elias Inc.