On January 1, 2017, Carla Company has the following defined benefit pension plan balances.

Projected benefit obligation		$4,517,000
Fair value of plan assets		4,250,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2018, the company amends its pension agreement so that prior service costs of $504,000 are created. Other data related to the pension plan are as follows.

		2017			2018
Service cost		$148,000			$180,000
Prior service cost amortization		0			92,000
Contributions (funding) to the plan		238,000			286,000
Benefits paid		200,000			277,000
Actual return on plan assets		255,000			255,000
Expected rate of return on assets		6	%		8	%

CARLA COMPANY Pension Worksheet-2017 and 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Pension Asset/ Memo Record Projected Benefit Obligation Plan Assets Items Balance, Jan. 1, 2017 Service cost Interest cost Actual return Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 Additional PSC, 1/1/2018 Balance, Jan. 1, 2018 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2018 Accumulated OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 For 2018, prepare the journal entry to record pension-related amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the acco Account Titles and Explanation Debit Credit CARLA COMPANY Pension Worksheet-2017 and 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Pension Asset/ Memo Record Projected Benefit Obligation Plan Assets Items Balance, Jan. 1, 2017 Service cost Interest cost Actual return Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 Additional PSC, 1/1/2018 Balance, Jan. 1, 2018 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2018 Accumulated OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 For 2018, prepare the journal entry to record pension-related amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the acco Account Titles and Explanation Debit Credit