On January 1, 2014, Harrington Company has the following defined benefit pension plan balances. The interest (settlement) rate applicable to the plan is 10%. On January 1, 2015, the company amends its pension agreement so that prior service costs of $517, 900 are created. Other data Prepare a pension worksheet for the pension plan for 2014 and 2015. For 2015, prepare the journal entry to record pension-related amounts