The following is an incomplete pension spreadsheet for the current year for Swiss Mist Corporation. 
Required:
1) Complete the pension spreadsheet.
2) Prepare the journal entry to record pension expense for the year.
Definitions:
Involved Grandparents
Grandparents who actively participate in their grandchildren's lives, offering support, guidance, and love.
Taking Care
The act of providing support, attention, and protection to oneself or others, often emphasizing emotional and physical well-being.
Actively Engaged
Being fully involved or deeply immersed in a particular activity or task, often leading to improved learning or performance outcomes.
Continuing-Care Community
A type of retirement community that offers different levels of care (independent living, assisted living, nursing care) within the same facility or campus.
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