E20-3B (Preparation of Pension Work Sheet) Using the information in E20-2B, prepare a pension work sheet inserting January 1, 2014, balances, showing December 31, 2014, balances, and the journal entry recording pension expense.

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E20-3B (Preparation of Pension Work Sheet) Using the information in E20-2B, prepare a pension work sheet inserting January 1, 2014, balances, showing December 31, 2014, balances, and the journal entry recording pension expense.

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