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The following information is available for the pension plan of Radcliffe Company for the year 2014.
Actual and expected return on plan assets $ 15,000
Actual and expected return on plan assets
$ 15,000
Benefits paid to retirees
40,000
Contributions (funding)
90,000
Interest/discount rate
10%
Prior service cost amortization
8,000
Projected benefit obligation, January 1, 2014
500,000
Service cost
60,000
Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)
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