Orpheum Productions has a noncontributory, defined benefit pension plan. On December 31, 2013 (the end of Orpheum's fiscal year), the following pension-related data were available: 
Required:
1) Prepare the 2013 journal entry to record pension expense.
2) Prepare the 2013 journal entry to record the contribution to plan assets.
3) Prepare the journal entries to record any 2013 gains and losses.
Definitions:
Materials Used
The raw components or supplies consumed during the manufacturing process to produce goods.
Work in Process Inventory
Goods that are in the process of being produced but are not yet finished in a manufacturing company.
Actual Overhead
The real costs incurred for overhead in production processes, as opposed to budgeted or estimated costs.
Overhead Applied
The portion of overhead costs allocated to individual products or services based on a predetermined rate.
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