ACFI-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) Plan assets, 1/1/19 On January 1, 2019, BSU, Inc., through plan amendment, grants prior service benefits having a present value of Settlement rate $6,000,000 5,500,000 800,000 10% Expected rate Service cost 9% 750,000 Contributions (funding) Actual (expected) retum on plan assets Benefits paid to retirees 1,300,000 440,000 360.000 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