Problem III: Xavier Ine, sponsers a defined benefit pensice plan for its employees. On fanuary 1, 2019, the folbrering balances felato to this plsn, As a feselt of the operation of the plan during 2019, Ne followibg additional data are provided by the actuary, Semvinamu bae saia INSTRUCTIONS: (a) Using the data above; coeapute penice expense for the year 2019 by preparing a pension wocksheet. (b) Prepare the joumal entry for pension expense for 2019 . (e) Compede the net gains or losses to be amonized for 2019. (d) Prepare the joumal entry for pendica expense for 2019 assuming that the phior senvise cost was aseidet on 1/2019 for an additional $300,000