Problem 20-2 Coronado Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $200,100; projected benefit obligation $246,000. Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/17) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of: 2016 $16,100 10 % 17,700 16,100 14,200 2017 $19,400 10% 21,970 39,600 16,100 158,200 53,600 2018 $25,800 10% 24,500 48,900 20,600 41,400 524,000 Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Problem 20-2 Coronado Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $200,100; projected benefit obligation $246,000. Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/17) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of: 2016 $16,100 10 % 17,700 16,100 14,200 2017 $19,400 10% 21,970 39,600 16,100 158,200 53,600 2018 $25,800 10% 24,500 48,900 20,600 41,400 524,000 Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.)