Rockstar Company sponsors a defined-benefit pension plan for its employees. On January 1, 2018, the following balances related to this plan.

Plan assets [fair value] 480,000

Projected benefit obligation 540,000

Pension asset/liability 60,000

Prior service cost 81,750

OCI Loss 63,000

As a result of the operations of the plan during 2018, the actuary provided the following additional data at Dec 31, 2018.

Service cost for 2018 35,000

Actual return on plan assets in 2018 20,500

Amortization of prior service cost 21,750

Contributions in 2018 58,000

Benefits paid to retirees in 2018 33,000

Settlement rate 5%

Expected return rate 4%

Average remaining service life of active employees 20 yrs

a) What is the balance of Pension Asset/Liability account on December 31, 2018? Must indicate DR or CR. [4 points]

b) What is the balance of OCI Loss account on December 31, 2018? Must indicate DR or CR. [5 points]

c) What is the Pension Expense amount for year 2018? [4 points]

d) What is the balance of OCI Prior Service Cost on December 31, 2018? Must indicate DR or CR. [5 points]