2. Citroen Company provides the following information about its defined benefit pension plan for the year 2018. Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2018 Projected benefit obligation at January 1, 2018 Accumulated OCI (PSC) at January 1, 2018 Interest/discount settlement) rate $80,000 99,000 11,000 60,000 50.000 520,000 580,000 120,000 10% a. Prepare a pension worksheet inserting January 1, 2018, balances, showing December 31, 2018. (Please use the provided spreadsheet) b. Prepare the journal entry recording pension expense