A. Using the above information for Marlin Corp, complete the pension work sheet for 2018. Indicate (credit) entries by parentheses. Calculated amounts should be supported.

B. Prepare the journal entry to reflect the accounting for the companys pension plan for the year ending December 31, 2018.

Marlin Corporation Pension Work Sheet-2018 General Journal Entries Memo Entries Amnual Pension Expense CashPSCLoss Liability Obligation Assets oci PensionProjected GainAssetBenefit Plan- Bal., Dec. 31, 2017 Service Cost Interest Cost Actual retum Unexpected 1,250,000 2,500,000 (8,000,000) 5,500,000 gain/loss of PSC Benefits Gain loss amort Journal entry for 2018 Instructions information for Marlin Corporation, complete the pension work sheet for 2018, Indicate (credit) entries by parentheses. Calculated (a) Using the above amounts should be supported. (b) Prepare the journal entry to reflet the accounting for the company's pension plan for the year ending December 31,2018 Page 3 Marlin Corporation Pension Work Sheet-2018 General Journal Entries Memo Entries Amnual Pension Expense CashPSCLoss Liability Obligation Assets oci PensionProjected GainAssetBenefit Plan- Bal., Dec. 31, 2017 Service Cost Interest Cost Actual retum Unexpected 1,250,000 2,500,000 (8,000,000) 5,500,000 gain/loss of PSC Benefits Gain loss amort Journal entry for 2018 Instructions information for Marlin Corporation, complete the pension work sheet for 2018, Indicate (credit) entries by parentheses. Calculated (a) Using the above amounts should be supported. (b) Prepare the journal entry to reflet the accounting for the company's pension plan for the year ending December 31,2018 Page 3