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:
Psychosocial Development
Erik Erikson's theory that describes how individuals evolve through various stages of social and psychological growth throughout their life.
Head Start
A program in the United States that provides comprehensive early childhood education, health, nutrition, and parent involvement services to low-income children and families.
Cognitive Development
The process of growth and change in intellectual/mental abilities such as thinking, reasoning, and understanding, throughout a person's lifespan.
Focus School
An educational institution that concentrates on a specific curriculum or set of skills, targeting particular learning needs or interests.
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