Using the information in the Appendix, prepare the Year 2 journal entries for Musonda's defined benefit pension plan.

Instructions:
· In Column A, select the appropriate account name from the drop-down list. An account name may be used once or not at all for each journal entry. 

· In Column B, enter the corresponding debit amount. Round all amounts to the nearest dollar. 

· In Column C, enter the corresponding credit amount. Round all amounts to the nearest dollar.
All rows in the table may not be needed to complete the journal entries.
If no journal entry is needed, check the "No journal entry required" box at the top of 

the table as your response. 

To record the contributions to the plan during Year 2.   

1 No journal entry required A Account name 2 Net defined benefit asset/liability 3 Cash B Debit amount 36,000 4 5 C Credit amount 36,000