Farber Company adopted a defined benefit pension plan on January 1, 2010, at which time it awarded retroactive benefits to its employees. This prior service cost amounted to $200,000, which the company did not fund. The company planned to amortize this prior service cost in the amount of $10,000 per year. The company determined its pension expense (which included the prior service cost amortization) to be $75,000 for 2010, of which the company funded $74,000. At the end of 2010, the fair value of the pension plan assets was $74,000 and the companys projected benefit obligation was $265,000. Required Prepare all the journal entries related to Farber Companys pension plan for 2010. Include a brief explanation for each journal entry