On January 1, 2015, Parks Co. had the following Balances: Projected Benefit obligation 4,200,000 Fair Value of plan assets 3,750,000 The settlement rate is 10%. Expected return on plan assets is 8%. Other data related to the pension plan for 2015 are: Service cost 240,000 Amortization of prior service cost 54,000 Contributions 270,000 Benefits paid 250,000 Actual return on plan assets 264,000 Amortization of net gain 18,000 Prepare all journal entries related to pensions for 2015