P19.1 [L0 1. g. 3. g] w [2-Year Worksheet] On ]anuary 1. 2025, 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 ]anuary 1, 2026, the company amends its pension agreement so that prior service costs of $500000 are created. Other data related to the pension plan are as follows. 2025 2026 Service cost $150,000 $180000 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% Instructions a. Prepare a pension worksheet for the pension plan for 202 5 and 2026. b. For 2026, prepare the journal entry to record pension-related amounts