Macon, Inc. has a defined contribution pension plan and provides the following information for the year 2019: Pension liability at 1/1/2019, $35,000. Pension contributions made during the year, $48,000. Prior service cost balance at 1/1/2019, $30,000. Pension plan assets at 1/1/2019, $612,000. Pension benefits paid to retirees during 2019, $60,000. Settlement rate, 8%. Pension benefit obligation balance at 1/1/2019, $647,000. Service cost incurred during 2019, $72,000. Return of plan assets during 2019, $25,000. Amortization of prior service cost for 2019, $5,000... REQUIRED: Prepare a pension worksheet to be used to calculate pension expense, and prepare the appropriate journal entry to record the pension expense for 2019.