On January 1, 2017, Tamarisk Company has the following defined benefit pension plan balances. Projected benefit obligation $4,484,000 Fair value of plan assets 4,210,000 Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) TAMARISK COMPANY Pension Worksheet-2017 and 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Memo Record Annual Pension Expense Pension Asset/ Liability Projected Benefit Obligation Plan Assets Cash Items Balance, Jan 1, 2017 Service cost Interest cost Actual return 0 o O Contributions Benefits D D o 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 retum Unexpected loss D D Amortization of PSC Contributions Benefits D Journal entry for 2018 Accumulated OCI, Dec 31, 2017 Balance, Dec 31, 2018 On January 1, 2017, Tamarisk Company has the following defined benefit pension plan balances. Projected benefit obligation $4,484,000 Fair value of plan assets 4,210,000 Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) TAMARISK COMPANY Pension Worksheet-2017 and 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Memo Record Annual Pension Expense Pension Asset/ Liability Projected Benefit Obligation Plan Assets Cash Items Balance, Jan 1, 2017 Service cost Interest cost Actual return 0 o O Contributions Benefits D D o 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 retum Unexpected loss D D Amortization of PSC Contributions Benefits D Journal entry for 2018 Accumulated OCI, Dec 31, 2017 Balance, Dec 31, 2018