Pension Worksheet McCaw Company provides the following information about its defined-benefit pension plan for the year 2014. $210,000 263,000 35,000 123,000 220,000 1,440,000 Service Cost Contribution to the plan Prior service cost amortization Acual and expeced retum 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) ,800,000 325,000 9% Prepare a pension worksheet inserting January 1, 2014, balances, showing December 31, 2014 balances and the journal entry recording pension expense