Stellar Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $202,300; projected benefit obligation $252,000. Other data relating to 3 years operation of the plan are as follows.

		2016			2017			2018
Annual service cost		$16,000			$19,300			$26,200
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,200			22,260			24,500
Annual funding (contributions)		16,000			40,100			48,200
Benefits paid		13,900			16,000			21,000
Prior service cost (plan amended, 1/1/17)					163,000
Amortization of prior service cost					53,700			41,600
Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of:								512,100

Prepare a pension worksheet presenting all 3 years pension balances and activities.

Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year.

Indicate the pension-related amounts reported in the financial statements for 2018.