Bridgeport Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $202,300; projected benefit obligation $252,000. Other data relating to 3 years' operation of the plan are as follows. 2016 2018 2017 $19,300 10 % 22,260 $16,000 10 % 18,200 16,000 13,900 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: $26,200 10 % 24,500 48,200 21,000 40,100 16,000 163,000 53,700 41,600 512,100 v (a) Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) BRIDGEPORT COMPANY Pension Worksheet-2016, 2017, 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Expense Cash Pension Asset/ Liability Memo Record Projected Benefit Plan Obligation Assets Balance, Jan. 1, 2016 Service cost Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) BRIDGEPORT COMPANY Pension Worksheet-2016, 2017, 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Expense Pension Asset/ Liability Memo Record Projected Benefit Plan Obligation Assets Cash Balance, Jan. 1, 2016 $ $ $ $ $ $ Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2016 Accumulated OCI, Dec. 31, 2015 Balance, Dec. 31, 2016 Additional PSC, 1/1/2017 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