Bonita Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $198,400; projected benefit obligation $248,000. Other data relating to 3 years operation of the plan are as follows.

		2016			2017			2018
Annual service cost		$16,300			$19,100			$26,100
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,200			21,890			24,200
Annual funding (contributions)		16,300			40,100			49,000
Benefits paid		14,000			16,200			20,700
Prior service cost (plan amended, 1/1/17)					159,100
Amortization of prior service cost					54,200			42,000
Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of:								511,900

a. Prepare a pension worksheet presenting all 3 years pension balances and activities. b. Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. C. Indicate the pension-related amounts reported in the financial statements for 2018.