The following is an incomplete pension spreadsheet for the current year for Desperado Corporation. 
Required:
1)Complete the pension spreadsheet.
2)Prepare the journal entry to record pension expense for the year.
Definitions:
High-tech Industry
A sector of the economy focused on the development, production, and sale of advanced technological products and services, including electronics, software, and biotechnology.
Social Stratification
A system by which a society ranks categories of people in a hierarchy based on factors like wealth, income, race, education, and power, leading to unequal access to resources and opportunities.
Downward Mobility
A decline in social, economic, or professional status, often contrasted with upward mobility, which is a rise in social, economic, or professional status.
Achievement-based
Achievement-based refers to systems or values where progress and status are earned based on individual accomplishments and merits rather than inherited or ascribed statuses.
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