Complete this Pension Expense Worksheet and record Pension Expense for 2018 PENSION WORKSHEET 2018 Pension Plan Assets Sponsor's Books Annual Projected Pension Plan Pension Benefit OCI Items Expense Assets Asset/Liability Obligation Cash PSC Balance, Dec. 31, 2017 200 000) Plan Amended at Jan 1, 2018 Balance, Jan. 1, 2018 Service Cost Interest Cost Actual and Expected Return Amortization of PSC (an Contributions Benefits Journal Entry for 2018 Balance, December 31, 2018 Record the Pension Expense for 2018 Pension Information for 2018: 00,000 900,000 200,000 Plan Assets at December 31, 2017 Projected Benefit Obligation at December 31, 2017 Plan Amended at January 1, 2018: PSC Service Cost 180,000 100,000 Actual Return on Plan Assets Amortization of PSC 60.000 190,000 Cash Contributions Benefits Paid to Retirees 100,000 10% Settlement Rate