The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2015: Service cost $555,000 Actual return on plan assets 272,000 Annual contribution to the plan 942,000 Amortization of prior service cost 127,200 Benefits paid to retirees 71,000 Settlement rate 10% Expected rate of return on plan assets 8% The accumulated benefit obligation at December 31, 2015, amounted to $3,360,000. Acumulated OCI (PSC) at December 31, 2014 is $636,000. Projected benefit obligation and plan assets at December 31, 2014 are 4,110,000 and 2,805,000 respectively. (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2015. (Do not leave any answer field blank. Enter 0 for amounts.)

(b) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2015.