Help me prepare journal entry the Company adopted a defined benefit pension plan on January 1, 2015. The following information pertains to the pension plan for 2016 and 2017:

Service cost

2016 t$180,000

2017 $190,000

Projected benefit obligation (1/1)

135,000 323,100

Plan assets (1/1)135,000 327,100

Company contribution (funded 12/31)184,000 200,000

Discount rate6%

6%

Expected long-term (and actual) rate of return on plan assets 6%6 %T