Accounting for pension Presented below is information related to Jones Department Stores, Inc. pension plan for 2015. Projected benefit obligation, Jan 1, 2015 (before amendment) 470,000 Fair value of plan assets, Jan 1, 2014 360,000 On Jan 1, 2015, Jones through plan amendment, grants prior service Benefits having a present value of 100,000 Service cost 64,000 Settlement rate used in actuarial computation 9% Actual and expected return on plan assets 32, 400 Amortization of prior service cost (due to benefit increase) 8,000 Funding contribution for 2015 420,000 Benefits paid to retirees 250,000 Instructions Complete a pension worksheet for Jones Department Stores that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Please indicate Dr. or Cr. when entering each number)