The following information is provided regarding a company's pension plan: 
Required:
a.Prepare the December 31 journal entry to record pension expense.
b.Explain the difference between "interest cost" and the "expected return on plan assets."
Definitions:
Adult Attachment Styles
involves the patterns of expectations, needs, emotions, and social behaviors that result from the internal working models of self and others developed in adulthood, based on childhood experiences.
Occupied
Being in use or taken up by someone or something; also refers to territories that are under the control of a foreign military force.
Fearless
The absence of fear; a psychological state where an individual feels empowered to take risks or face challenges without feeling inhibited by the potential for failure or danger.
Online Dating
The practice of using internet-based services and platforms to find and interact with potential romantic or sexual partners.
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