P20-1/101,2,3,4) EXCEL (2-Year Worksheet On January 1, 2017, Harrington Company has the following defined bervetit 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 $150,000 2018 $180,000 90,000 285,000 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits paid Actual return on plan assets Expected rate of return on asets 240,000 200,000 252.000 200.000 200,000 Instructions 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