Manon Corporation applies ASPE and sponsors a defined benefit pension plan. The following pension plan information is available for 2017 and 2018:

	2017	2018
Plan assets (fair value), December 31	$515,000	$642,000
Defined benefit obligation, January 1	600,000	700,000
Net defined benefit liability (asset), January 1	240,000	?
Current service cost	60,000	90,000
Actual return on plan assets	24,000	47,000
Funding of current service cost	60,000	90,000
Funding of past service costs	85,000	55,000
Benefits paid	?	?
Interest/discount rate	9%	9%

The pension fund paid out benefits each year. There were no actuarial gains or losses incurred on the DBO in the two-year period.

Instructions

(a)  Calculate pension expense for 2017 and 2018.
(b) Prepare all journal entries to record the pension expense and the company's pension plan funding for both years.
(c)  Prepare the complete pension worksheets for Manon for 2017 and 2018.
(d)  Prepare the required pension disclosure notes to the financial statements on December 31, 2018.