Carla Corp. sponsors a defined benefit pension plan for its employees. Information about the plan is provided below. Required: (a) Determine the pension-related journal entries that Carla should record for 2021 and 2022. (b) Determine the effects of the pension plan on Carla's reported net income for 2021 and 2022 (ignoring taxes). (c) Determine the balances that Carla should report on its December 31, 2021 and 2022 balance sheets for Net Pension Asset or Liability, Accumulated OCI-Prior Service Costs, and Accumulated OCI-Actuarial Gain/Loss. Also indicate the sections of the balance sheet in which each of these items should appear (i.e., Assets, Liabilities, or Equity). (d) Prepare pension worksheets to summarize the pension data for 2021 and 2022. This should help you determine the answers to parts (a), (b), and (c) above. You may use the templates provided later in this document.