*Problem 20-1 On January 1, 2017, Coronado Company has the following defined benefit pension plan balances. Projected benefit obligation Fair value of plan assets 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 $503,000 are created. Other data related to the pension $4,460,000 4,150,000 plan are as follows. 2018 $182,000 92,000 279,000 278,000 257,000 2017 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits paid Actual return on plan assets Expected rate of return on assets $150,000 243,000 199,000 249,000 6% 896 Prepare a pension worksheet for the pension plan for 2017 and 2018, (Enter all amounts as ?0sitive.) CORONADO COMPANY Pension Worksheet-2017 and 2018 Annual Pension Expense OCI-Prior Service Cost oCI-Gain LOss Pension Asset/ Liability Projected Benefit Obligation Plan Assets Cash Items Balance, Jan. 1, 2017 Service cost Interest cost Actual return Contributions