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

Projected benefit obligation		$4,454,000
Fair value of plan assets		4,140,000

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 $509,000 are created. Other data related to the pension plan are as follows.

		2017			2018
Service cost		$149,000			$177,000
Prior service cost amortization		0			92,000
Contributions (funding) to the plan		237,000			283,000
Benefits paid		196,000			274,000
Actual return on plan assets		248,400			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.