Problem 4 (15 points) The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2021: Service cost $1,500,000 Actual and expected return on plan assets 750,000 Annual contribution to the plan 2,760,000 Amortization of prior service cost 375,000 Benefits paid to retirees 180,000 Settlement rate 10% The accumulated benefit obligation at December 31, 2021, amounted to $9,750,000. Required: (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2021. Indicate (credit) entries by parentheses. Calculated amounts should be supported. (b) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2021