Jennifer Corp's defined benefit pension plan had an amendment as of January 1, 2016, that retroactively included benefits of $1,500,000. The remaining service life of the employees impacted by this change is 10 years. Jennifer uses the straight-line method to amortize the prior service cost.

As of January 1, 2016, Jennifer had the following information related to its pension plan, including adjustments for the plan amendment:

Accrued/prepaid pension cost (credit)	$3,790,000
Projected benefit obligation	5,200,000
Accumulated other comprehensive income (debit)	1,500,000
Fair value of plan assets	1,410,000
Interest (discount) rate	10%
Expected rate of return on plan assets	12%

The actuary reported service cost of $600,000 in both 2016 and 2017. Annual payments to retirees totaled $90,000. The trustee of the plan assets reported the actual rate of return to be 11% in 2016.

Jennifer's annual year-end contribution to the plan equals the current years service cost less actual return on plan assets plus interest growth of the projected benefit obligation and amortization of prior service costs and/or gains and losses as calculated for pension expense.

a. Compute Jennifer's 2016 contribution.

b. Compute Jennifer's 2016 Pension Expense.

c. Prepare the journal entry to record the pension expense and pension contribution.

d. Compute the Dec 31st, 2016 balance in Pension Benefit Obligation.

e. Compute the Dec 31st, 2016 balance in Plant Assets.

f. Prepare the adjusting journal entry to record the plan's adjustment to other comprehensive income at December 31, 2016.

g. Is Jennifer's plan overfunded or underfunded, and by how much, as of December 31, 2016?