ABC Co. sponsors a defined benefit pension plan, providing the following info: 1/1/14 12/31/14 Vested benefit obligation $600 $750 Accumulated benefit obligation 750 895 Projected benefit obligation 860 980 Plan assets (fair value) 610 696 Settlement rate and expected rate of return 6% Pension asset/liability 250 ? Accumulated OCI (PSC) 150 ? Service Cost for the year 2014 143 Contributions (funding in 2014) 100 Benefits paid in 2014 75 The average remaining service life per employee is 10 years. Instructions: A. Prepare a pension worksheet for 2014 IN EXCEL. Include in the worksheet the calculation of pension expense, prior service cost amortization, actual/expected/unexpected return, contributions and benefit payments B. Prepare the journal entry to record pension expense and plan contributions