Orpheum Productions has a noncontributory,defined benefit pension plan.On December 31,2016 (the end of Orpheum's fiscal year),the following pension-related data were available: 
Required:
1)Prepare the 2016 journal entry to record pension expense.
2)Prepare the 2016 journal entry to record the contribution to plan assets.
3)Prepare the journal entries to record any 2016 gains and losses.
Definitions:
Lubrication
The process or technique of reducing friction between surfaces in contact by introducing a lubricant, such as oil or grease.
Contact Lenses
Corrective, therapeutic, or cosmetic lenses placed on the cornea of the eye to correct vision or for aesthetic purposes.
Rigid Gas-permeable
A type of hard contact lens that allows gas exchange through the material, providing clear vision and comfort.
Soft Contact Lenses
Flexible lenses placed on the surface of the eye to correct vision, more comfortable than rigid lenses.
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