Pearl Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $197,300; projected benefit obligation $245,000. Other data relating to 3 years’ operation of the plan are as follows.

                                                                                                             2016                            2017                           2018

Annual service cost                                                                         $15,900                       $18,900                      $26,300

Settlement rate and expected rate of return                               10 %                            10 %                             10 %

Actual return on plan assets                                                          18,100                         21,760                          24,000

Annual funding (contributions)                                                     15,900                          39,800                            47,100

Benefits paid                                                                                     13,700                         16,300                             21,300

Prior service cost (plan amended, 1/1/17)                                                                        160,400

Amortization of prior service cost                                                                                     55,000                               42,300

Change in actuarial assumptions establishes a December 31, 2018,

projected benefit obligation of:                                                                                                                                      525,600

A). Prepare a pension worksheet presenting all 3 years’ pension balances and activities. (Enter all amounts as positive.)

B). Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)