On January 1, 2014, Harrington Company has the following defined benefit pension plan balances. Projected benefit obligation $4,508,000 Fair value of plan assets 4,214,300 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 $507,600 are created. Other data related to the pension plan are as follows. 2014 2015 Service cost $164,900 $195,300 Prior service cost amortization 0 91,000 Contributions (funding) to the plan 256,200 297,200 Benefits paid 209,400 300,100 Actual return on plan assets 252,858 261,500 Expected rate of return on assets 6 % 8 % Prepare a pension worksheet for the pension plan for 2014 and 2015. HARRINGTON COMPANY Pension Worksheet2014 and 2015 General Journal Entries Memo Record Items Annual Pension Expense Cash OCIPrior Service Cost OCIGain/ Loss Pension Asset/ Liability Projected Benefit Obligation Plan Assets Balance, Jan. 1, 2014 $ $ $ $ $ $ $ Service cost Interest cost Actual return Contributions Benefits Journal entry for 2014 $ $ $ $ Accumulated OCI, Dec. 31, 2013 Balance, Dec. 31, 2014 Additional PSC, 1/1/2015 Balance, Jan. 1, 2015 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2015 $ $ Accumulated OCI, Dec. 31, 2014 Balance, Dec. 31, 2015 $ $ $ $ $ For 2015, prepare the journal entry to record pension-related amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit