Complete the pension workpaper given the following information.

Service cost for 2016 $ 280,000

Projected benefit obligation on January 1, 2016 2,700,000

Fair value of pension assets at December 31, 2016 2,500,000

Accumulated other comprehensive income: prior service cost, 12/31/15 250,000

Pensions paid during 2016 375,000

Employer contributions made to the pension trust in October, 2016 and charged to pension expense 150,000

Employer contributions owed at December 31, 2016 and made to the pension trust in January, 2017 50,000

Market-related value of pension assets at January 1, 2016 2,650,000

Market-related value of pension assets at December 31, 2016 2,700,000

Accumulated other comprehensive income: unexpected gains (losses) at December 31, 2015 300,000

Fair value of pension assets at January 1, 2016 2,400,000

Decrease in the projected benefit obligation due to changes in actuarial assumptions as of December 31, 2016 150,000

Expected return on pension assets 8%

Discount rate 6%

Average remaining service period of current employees as of January 1, 2016 (to be used for all amortization situations) 10 years

Questions below Completed and in Pension workpaper

-What is interest cost for 2016?

-What is the actual return for 2016?

-What is the expected return for 2016?

-What is the amount of the unexpected gain (loss) for 2016?

Stuck on the following Questions

-What is the amortization of prior service cost for 2016?

-What is corridor amortization for 2016?

-What is pension expense for 2016?

-In the adjusting journal entry at 12/31/16 to record pension expense, what is the amount charged to pension expensehint: $150,000 was charged to pension expense in October, 2016?

-In the adjusting journal entry at 12/31/16 to record pension expense, what is the amount plugged to pension asset/liability?

-Refer to the previous question. Is the amount a debit or a credit?

-In the adjusting journal entry at 12/31/16 to record pension expense, what is the amount debited or credited to OCIunexpected gains (losses)?

-Refer to previous question. Is the amount a debit or a credit?

-What is the projected benefit obligation at 12/31/16?

-What is AOCIPSC at 12/31/16?

-What is AOCIunexpected gains (losses) at 12/31/16?

Annual Pension Items 1/1/16 balances Service cost 280,000 (Dr)m Interest cost 162,000 (Dr) Actual return 325,000 (Cr) Unexpected gain 133,000(Cr) Amortization of PSC Employer Contributions Pensions paid Amortization of unexpected loss PBO increase Journal entry Aocl 1/1/1 Balances at 12/31/16 Cash Due to Pension Asset/ Liability Other Comprehensive Income Pension PSC Unexpected GL PBO Assets 280,000(Cr) 162,000(Cr) 325,000(Dr) 133,000(Dr)