Problem 20-2 Marin Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $197.700: projected benefit obligation $254,000. Other data relating to 3 years' operation of the plan are as follows. 2016 $15.800 Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits pald Prior service cost(plan amended, 1/1/17) Amortization of prior service cost Change in actual assumptions esthes a December 31, 2018, projected benefit obligation of 2017 $18,000 10% 21,810 40.800 16,700 157,900 54,900 2018 $25.900 10% 24,500 43,900 20,600 18,300 15,500 13,700 42.400 529.000 Prepare a person worksheet presenting a 3 years' pension balances and activities, (inter all amounts as positive Pension Worksheet 2016, 2017, 2018 General Journal luntries OCI-Pyine OCT-Gala Annual Pension Cash Pension Asset Liaty Obligation Balance, Jan. 1. 2016 epare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) MARIN COMPANY Pension Worksheet-2016, 2017, 2018 General Journal Entries OCL Prior OCH-Gain/ Service Cost LOSS Annual Pension Expense Meme Record Projected Benefit Obligation Pension Asset/ Ilability Plan Cash Balance, Jan. 1. 2016 Service cost Interest cost Actual return Unexpected to Contributions Benefits Jumal entry for 2016 Accumulated OCL Dec 31, 2015 Balance, Dec. 11. 2016 cumulated OCI, Dec 31, 2015 alance, Dec 31, 2016 Additional PSC, 1/1/2017 Balance, Jan. 1. 2017 Service cont Interest cost Actual return Amortion of PSC Contributions Benefits Journal entry for 2017 Accumulated OCL 31 2016 Balance, Dec. 11. 2017 Accumulated OCI, Dec 31, 2016 Balance, Dec 31, 2017 Service cost Interest Actual return Unexpected loss Amortiration of PSC Contributions Journal entry for 2018 Accuted Oci, Dec 31, 2017 Balance de 2015