Bright Management has a non-contributory, defined benefit pension plan. On December 31, 2018 (the end of the company's fiscal year), the following pension-related data were available. Projected Balance Obligation Balance January 1, 2018 Service Cost Interest Cost (discount rate 6%) Loss (gain) due to changes in actuarial assumptions in 2018 Pension Benefits pad Balance, December 31, 2018 76 45 -8 -40 Plan Assets Balance, January 1, 2018 Actual return on plan assets, 5% (loss on plan asset $4) Cash Contribution Benefits paid Balance, December 31, 2018 40 160 -40 January 1, 2018, Balances: Pension asset (Pension Liability) Prior service cost-A9Cl (amortization $6 per year) Net gain - A (any amortization over 10 years) 25 42 110 1. Prepare the 2018 journal entry to record pension expense. Prepare the journal entry (S) to record 2018 gains and losses. Prepare the journal entries to record the contribution to the plan assets and benefit payment to retirees. Determine the balance at December 31, 2018 in the PBQ, plan asset, net gain- AQC ad prior service cost, AgI 2. 3. 4