Best Home Construction Corporation has a defined benefit pension plan. The 2021 data for this plan appear below. At 12/31/21: $ in thousands) PBO ($3,765, 000) ($2,447,000) Plan Assets $3,600,000 Pension Asset/(Liability (165.000) ABO For 2022: ($ in thousands) Amendment at 1/1/2022 - Prior Service cost $450,000 Actual return on plan assets Service cost Cash contributions Retiree benefits paid $150,000 $207,000 $191, 250 $182,000 Settlement rate for liability 6 Expected return on plan assets 43 The average remaining service life of the active employee group is 15 years in 2022. Required: a. Complete the pension worksheet b. Prepare the journal entry to record the plan amendment at 1/1/2022. c. Prepare the journal entry to record 2022 pension expense. GENERAL JOURNAL Other Comprehensive Income Memo entry - Pension trust Cash PSC Lucesce Pension PBO (Gain/Loss Asset/tab) (165,000 13.765.000 Description Pension Expense Balances at 12/31/2021 Plan Assets 3,600,000 Journal entry Journal entry Balances at 12/31/2022 Journal intries for 2022 r: Investigate