On January 1, 2013, Baznik Company adopted a defined benefit pension plan. At that time, Baznik awarded retroactive benefits to certain employees. These retroactive benefits resulted in a prior service cost of $1,800,000 on that date (which it did not fund).

Baznik has six participating employees who are expected to receive the retroactive benefits. Following is a schedule that identifies the participating employees and their expected years of future service as of January 1, 2013:

Employee	Expected Years of Future Service
A	1
B	3
C	4
D	5
E	5
F	6

Baznik decided to amortize the prior service cost to pension expense using the years-of-future-service method. The following are the amounts of the components of Baznik's pension expense, in addition to the amortization of the prior service cost for 2013 and 2014:

	2013	2014
Service cost	$703,000	$760,000
Interest cost on projected benefit obligation	162,000	239,850
Expected return on plan assets		129,400

Baznik contributed $1,294,000 and $1,244,000 to the pension fund at the end of 2013 and 2014, respectively.

1. Prepare all the journal entries related to Baznik's pension plan for 2013 and 2014. For a compound transaction, if an amount box does not require an entry, leave it blank.

2013 1/1 Prior Benefit

other comprehensive income (debit) xxxxx

accrued/prepaid pension (credit) xxxxx

dec 31 payment 2013

debit to pension expense xxxxx

credit to cash xxxxxxx

credit to accrued pension expense xxxxxxxx

amortize

accrued/prepaid pension (debit) xxxxx

OCI (credit) xxxxx

dec 31 payment 2014

debit to pension expense xxxxx

credit to cash xxxxxxx

credit to accrued pension expense xxxxxxxx

amortize

accrued/prepaid pension (debit) xxxxx

OCI (credit) xxxxx

**the xxxxx's need to be solved for**