On January 1, 2014, Harrington Company has the following defined benefit pension plan balances. Projected benefit obligation $4,519,000 Fair value of plan assets 4,211,900 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 $520,500 are created. Other data related to the pension plan are as follows. 2014 2015 Service cost $158,800 $193,000 Prior service cost amortization 0 96,900 Contributions (funding) to the plan 256,400 293,200 Benefits paid 201,300 283,900 Actual return on plan assets 252,714 273,300 Expected rate of return on assets 6 % 8 % Prepare a pension worksheet for the pension plan for 2014 and 2015