Splish Co. has the following defined benefit pension plan balances on January 1, 2017.

Projected benefit obligation		$4,642,000
Fair value of plan assets		4,642,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2018, the company amends its pension agreement so that prior service costs of $594,000 are created. Other data related to the pension plan are:

		2017			2018
Service cost		$149,000			$171,000
Prior service cost amortization		0			89,000
Contributions (funding) to the plan		199,000			184,000
Benefits paid		219,000			279,000
Actual return on plan assets		252,000			350,000
Expected rate of return on assets		6	%		8	%

Prepare a pension worksheet for the pension plan in 2017.

Prepare any journal entries related to the pension plan that would be needed at December 31, 2017.

Prepare a pension worksheet for 2018.

Prepare journal entries related to the pension plan as of December 31, 2018.