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

Projected benefit obligation		$4,500,000
Fair value of plan assets		4,200,000

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 $500,000 are created. Other data related to the pension plan are as follows.

		2017			2018
Service cost		$150,000			$180,000
Prior service cost amortization		0			90,000
Contributions (funding) to the plan		240,000			285,000
Benefits paid		200,000			280,000
Actual return on plan assets		252,000			260,000
Expected rate of return on assets		6	%		8	%

A. Prepare a pension worksheet for the pension plan for 2017 and 2018 B. For 2018, prepare the journal entry to record pension-related amounts.