## Step 1: Identify the Pension Expense Components From the table, the pension expense components appear to be: - **Service cost:** 59,100 - **Contribution to the plan:** 104,700 - **Prior service cost amortization:** 10,400 - **Actuarial and expected return on plan assets:** 61,000 - **Bunsfitural (possibly benefits paid?):** 40,700 - **Other amounts (Plan amendments, OCI amounts, percentages):** These may be related to OCI and not directly to pension expense. **Explanation:** These line items are typical components in pension expense calculations. For journal entries, the main elements are usually service cost, interest cost, expected return on assets, amortization of prior service cost, and sometimes actuarial gains/losses. --- ## Step 2: Prepare the Journal Entry A standard journal entry to record pension expense would look like: | Account Titles | Debit | Credit | |-------------------------------------|------------|-----------| | Pension Expense | 59,100 | | | Prior Service Cost Amortization | 10,400 | | | Contribution to Pension Plan | | 104,700 | | Expected Return on Plan Assets | | 61,000 | **Explanation:** - **Debits**: Record the expenses (service cost and prior service cost amortization). - **Credits**: Record the contributions made and the expected return on plan assets (which reduces pension expense). --- ## Final Answer **The journal entry for recording pension expense is:** | Account Titles | Debit | Credit | |-------------------------------------|------------|-----------| | Pension Expense | 59,100 | | | Prior Service Cost Amortization | 10,400 | | | Contribution to Pension Plan | | 104,700 | | Expected Return on Plan Assets | | 61,000 | *This entry records the pension expense for the period, showing debits for expenses and credits for contributions and expected returns.*