Ayayai Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $196,500; projected benefit obligation $246,000. Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/17) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of: 2016 $16,300 10% 17,800 16,300 14,200 2017 $18,900 10% 21,640 40,700 16,700 160,200 55,400 2018 $26,200 10 % 24,400 47,600 20,700 41,100 523,800 (a) Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) AYAYAI COMPANY Pension Worksheet-2016, 2017, 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Expense Memo Record Projected Benefit Obligation Pension Asset/ Liability Cash Plan Assets Balance, Jan. 1, 2016 $ 55400 Cr. 246000 Cr. - 196500 Dr. - Service cost 16300 Dr. - 16300 Cr. Cr. - Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2016 Journal entry for 2016 Accumulated OCI, Dec. 31, 2015 Balance, Dec. 31, 2016 Additional PSC, 1/1/2017 Balance, Jan. 1, 2017 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability gain Journal entry for 2018 Accumulated OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 $ $