Gov. Accounting preparing journal entries/ special assessment

In each of the following scenarios, prepare journal entries, as necessary, or give proper accounting recognition. For each, tell why you made an entry or accounting recognition or why you did not.

Identify the appropriate fund to account for construction-type special assessments.
Big City provides a defined benefit pension plan for employees of the city water department, an enterprise fund. Assume that the service cost component is $420,000, and interest on the pension liability is $380,000 for the year.  Actual returns on plan assets for the year were $300,000, while the projected level of earnings on plan investments was $360,000.  This difference is to be amortized over a five-year period, beginning this year.  Finally, assume the City is amortizing a deferred inflow resulting from a change in plan assumptions from a prior year in the amount of $10,000 per year. 

Prepare journal entries to record annual pension expense for the enterprise fund.
In your analysis, include the following:

An introduction
Requirements 1 – 2 (don’t forget to show your work)
Conclusion

Paper Requirements:

Submit your responses to the questions in a one- to two-page document in MSWord. Label each question clearly. For computations, please include them in a table.
For written answers, please make sure your responses are well written.
Follow the CSU-Global Guide to Writing & APA Requirements.
The required number of pages for the assignment does not include the title page and references page.