Gurung Co. has a noncontributory, defined benefit pension plan adopted on 1 January 20X5. On 31 December 20X5, the following information is available: For accounting purposes Interest rate used for pension amounts, 5%. Past service cost, granted as of 1 January 20X5, $200,000. This is also the defined benefit obligation on 1 January Current service cost for 20x5, appropriately measured for accounting purposes. $67,000. . For funding purposes Funding was $99,500 in 20x5 for all pension amounts. The payment was made on 31 December Actual earnings on fund assets, zero. . Required: 1. Prepare a pension spreadsheet that summarizes relevant pension data for 20X5