(30 points) The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2020 and 2021: Account Annual Service cost Actual return on plan assets Amortization of prior service cost Annual contribution to the plan Benefits paid to retirees Settlement rate Expected rate of return on plan assets 2020 2021 $1,000,000 $1,200000 500,000 600,000 250,000 230,000 1,050,000 1,230000 1,220,000 1,500,000 5% 5% 10% 9% The projected benefit obligation on December 31, 2021, amounted to $8,750,000. Instructions (a) Using the above information for Marlin Corporation, complete the pension worksheet for 2020 and 2021. Calculated amounts should be supported. (b) Prepare the journal entry (entries) to reflect the accounting for the company's pension plan for the year ending December 31, 2020 and 2021. (c) Determine whether there will be any net gains/losses amortization for 2022 using the corridor approach. Bonus Question (5 points) Indicate the pension-related accounts and amounts reported in the financial statements for 2021