Problem 121 (Part Level Submission) The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2018: Service cost $475,000 Actual return on plan assets 240,000 Annual contribution to the plan 910,000 Amortization of prior service cost 124,000 Benefits paid to retirees 55,000 Settlement rate 10% Expected rate of return on plan assets 8% The accumulated benefit obligation at December 31, 2018, amounted to $3,200,000. (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2018. Pension Work Sheet-2018 General Journal Entries Memo Entries Annual Pension Expense OCI- Gain/ OCI-Prior Service Cost Pension Asset/ Liability Projected Benefit Obligation Plan Cash Assets Loss 2,725,000 Balance, Dec. 31, 2017 620,000 3.950.000 Service cost Interest cost Actual return Unexpected gain/loss Amortization of PSC Contributions Benefits Gain/loss Amortization Journal entry for 2018 Accumulated OCI, 12/31/17 Balance, Dec. 31, 2018