The accounting staff of Riverbed Inc. 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. Annual Pension Expense Cash OCI—Prior Service Cost OCI—Gain/ Loss
The accounting staff of Riverbed Inc. 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.
Expense
Service Cost
Loss
Liability
Obligation
Assets
Balance, Jan. 1, 2020
Service cost
Interest cost
Actual return
Unexpected gain
Amortization of PSC
Contributions
Benefits
Liability increase
Accumulated OCI, Dec. 31, 2019
Balance, Dec. 31, 2020
(b)
Account Titles and Explanation
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Debit
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Credit
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