On January 1, 2017, Cullumber Company has the following defined benefit pension plan balances. Projected benefit obligation $4,456,000 Far value of plan assets 4,270,000 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 $490,000 are created. Other data related to the pension plan are es follow 2017 2018 Service cost $149,000 $180,000 Prior service cost amortization 89,000 245,000 Contributions (funding) to the plan 289,000 enefts pald 203,000 283,000 261,000 Actual return on plan assets 256,200 Expected rate of return on assets 6 % 8% Prepare a pension worksheet for the pension plan for 2017 and 2018. (Enter all amounts as positive.) CULLUMBER COMPANY Pension Worksheet-2017 and 2018 General Journal Entries mo Record Annual Pension Expense Pension Asset/ Liability Projected Benefit bligation OCI-Prior -Gain/ Loss Plan Items Cash Service Cost Assets 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 Addtional PSc, 1/1/2018 Balance, Jan. 1, 2018 Service cost Additional PSC, 1/1/2018 Balance, Jan. 1, 2018 Service cost Interest cest Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2018 Accumated OCT, Dec. 31, 2017 Balance, Dec 31, 2018 For 2018, prepare the journal entry to record pension-related amounts. (Credit accou account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit