Tamarisk Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $197,500; projected benefit obligation $248,000. Other data relating to 3 years operation of the plan are as follows.

		2016			2017			2018
Annual service cost		$16,000			$19,400			$25,800
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		17,900			21,730			23,800
Annual funding (contributions)		16,000			39,600			48,400
Benefits paid		14,100			16,200			21,300
Prior service cost (plan amended, 1/1/17)					157,600
Amortization of prior service cost					55,200			42,400
Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of:								518,500

1. Prepare a pension worksheet presenting all 3 years pension balances and activities. (Enter all amounts as positive.)

2. Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

3. Indicate the pension-related amounts reported in the financial statements for 2018. (Enter negative amounts using either a negative sign preceding the number e.g. -15,200 or parentheses e.g. (15,200).)

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