Tallinn Corporation offers its employees a defined benefit plan covering substantially all of its employees. The attached information is available from the company's accounting records, the actuary, and the fund trustee for 20X6. Using the attached answer sheet, calculate the following amounts for Tallinn Corporation, showing appropriate supporting calculations. amounts to the nearest whole dollar. (a) REQUIRED: (1) Round all Projected benefit obligation at December 31, 20X6. Assume there are no net gains or losses for the period. Fair value of plan assets at December 31, 20X6. Pension expense for 20X6. Pension asset/liability balance at December 31, 20X6. (b) (c) (d) Using the attached form, prepare the general journal entry(ies), in proper form, required by the employer on their books for the pension plan for 20X6. (2) TALLINN CORPORATION INFORMATION FOR DEFINED BENEFIT PENSION PLAN FOR YEAR 20X6 On January 1, 20X6, Tallinn Corporation had the following balances. Projected benefit obligation 7,200,000 Fair value of plan assets 7,200,000 Other data related to the pension plan for 20X6. Service cost 315,000 Contributions to the plan 459,000 Benefits paid 450,000 432,000 Actual return on plan assets 9% Settlement rate 6% Expected rate of return (1) TALLINN CORPORATION CALCULATION OF VARIOUS AMOUNTS FOR PENSION PLAN FOR YEAR ENDED DECEMBER 31, 20X6 (a) CALCULATION OF PROJECTED BENEFIT OBLIGATION FOR YEAR ENDED DECEMBER 31, 2oX6 (b) CALCULATION OF FAIR VALUE OF PLAN ASSETS AT DECEMBER 31, 20X6 CALCULATION OF PENSION EXPENSE FOR YEAR ENDED DECEMBER 31, 20x6 TALLINN CORPORATION CALCULATION OF VARIOUS AMOUNTS FOR PENSION PLAN (CONTINUED) FOR YEAR ENDED DECEMBER 31, 20X6 (d) CALCULATION OF PENSION ASSET/LIABILITY BALANCE AT DECEMBER 31, 20X6 TALLINN CORPORATION GENERAL JOURNAL FOR YEAR ENDED DECEMBER 31, 20X6 (2) Debit Credit Date Explanation Tes