Bramble Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $197,800; projected benefit obligation $252,000. Other data relating to 3 years operation of the plan are as follows.

		2016			2017			2018
Annual service cost		$15,800			$19,300			$26,000
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		17,700			21,740			24,100
Annual funding (contributions)		15,800			39,700			47,300
Benefits paid		13,900			16,100			21,200
Prior service cost (plan amended, 1/1/17)					161,100
Amortization of prior service cost					54,200			41,000
Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of:								522,400

Prepare the Pension Worksheet for 2018

BRAMBLE COMPANY Pension Worksheet-2016, 2017, 2018 General Journal Entries oCI-Prior Service Cost Memo Re Pension Asset/ Liability oCI-Gain/ Annual Pension Expense Projected Benefit obligation Plan Assets Loss estes