Miles Company sponsors a defined-benefit pension plan for its employees. On 1/1/2022, the following balances were related to this plan. Plan assets (fair value) Projected benefit obligation Accumulated OCl (Prior Service Cost) Accumulated OCl - Gains $800,000 640,000 520,000 170,000 The actuaries provided the following additional data for 2022 . Service cost Actual return on plan assets Amortization of prior service cost Contributions Benefits paid Settlement rate Expected rate of return Unexpected loss from change in PBO, due to change in actuarial prediction Average remaining service life of active employees $700,000 68,000 80,000 470,000 300,000 10% 8% 44,000 15 years Instructions (a) Prepare a pension worksheet in good form for Miles Company for the year 2022. (b) Prepare the journal entry for pension expense for 2022