On January 1, 2017, Kingbird Company has the following defined benefit pension plan balances. Projected benefit obligation $4,455,000 Fair 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 $504,000 are created. Other data related to the pension plan are as follows. 2017 2018 Service cost $147,000 $183,000 Prior service cost amortization 0 91,000 Contributions (funding) to the plan 244,000 280,000 Benefits paid 203,000 283,000 Actual return on plan assets 256,200 260,000 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