Pension Worksheet die sau co the year 2014 Service Cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2014 Projected benefit obligation, January 1,2014 Accumulated OCI (PSC), January 1, 2014 Interest/discount (settlement rate) $210,000 263,000 35,000 123,000 220,000 1,440,000 1,800,000 325,000 9% v/ Prepare a pension worksheet inserting January 1, 2014, balances, showing December 31, 2014 balances and the journal entry recording pension expense. Pla