Petrock Company disclosed the following amounts relating to its defined benefit pension plan at the end of 2019: Projected benefit obligation Fair value of plan assets $ 600,000 750,000 The balances in Other Comprehensive Income relating to the following activities were: Unamortized prior service costs Unrecognized net gain 60,000 DR 120,000 CR Given the following information for 2017: (1) The interest cost on the PBO was $32,000. Service costs were $50,000. Prior service cost amortization is $15,000 per year. The expected return on plan assets was $60,000. During 2017, Company P contributed $75,000 to the plan. Relevant balances at December 31, 2017 from the actuary: Projected benefit obligation Fair value of plan assets $ 710,000 800,000 Part A - Complete the Pension Calculations on the Worksheet Part B - Prepare the journal entry to record the pension activity. Part C -Complete the T-Accounts to show the company balances at 12/31/2020. Part A. Pension Calculations Pension Expense Components: Pension Expense PBO FVPA Beginning _750,000 Beginning 50,000 = Ending Reported _710,000 = Ending Reported 80,000 Part B. Journal Entry: Pension Asset/Liab OCI-UPSC OCI-UNGL Part C: T-Accounts Pension Asset/Liab OCI-UPSC OCI-UNGL