Bnght 31, 2018 of the plan On December mpany's the follow.ng rsio.lated data Projected Balance Obligation Balance Januarv I, 2018 Service Cost Interest Cost (discount rate Loss (gain) due to changes in actuarial assumptions in 2018 Pension Benefits pad Balance, December 31, 2018 Plan Assets Balance, January I, 2018 ktual return on plan assets, 5% (loss on plan asset 54) Cash Contribution Benefits paid Balance, December 31, 2018 January I, 2018, Balances Pension asset (Pension Liability) Prior service cost-BPA (amortization SS per year) Net gain (anv amortization over 10 years) 2 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 plan asset, netgain- ad prior service cost,