ACF1-492/592 Pension Problem The following defined pension data of BSU Corp. apply to the year 2019. Projected benefit obligation, 1/1/19 (before amendment) $6,000,000 Plan assets, 1/1/19 5,500,000 On January 1, 2019, BSU, Inc., through plan amendment, grants prior service benefits having a present value of 800,000 Settlement rate 10% Expected rate 9% Service cost 750,000 Contributions (funding) 1,300,000 Actual (expected) retum on plan assets 440,000 Benefits paid to retirees 360,000 Prior service cost amortization for 2019 140,000 Instructions: For 2019, prepare a pension work sheet for BSU Corp. that shows the journal entry for pension expense