Jackson Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2013, with the following beginning balances: plan assets $200,000; projected benefit obligation $250,000. Other data relating to 3 years’ operation of the plan are as follows.

                         

Instructions
  (a) Prepare a pension worksheet presenting all 3 years’ pension balances and activities.
  (b) Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year.
  (c) Indicate the pension-related amounts reported in the financial statements for 2015.