The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2018: Service cost $510,000 Actual return on plan assets 254,000 Annual contribution to the plan 924,000 Amortization of prior service cost 125,400 Benefits paid to retirees 62,000 Settlement rate 10% Expected rate of return on plan assets 8% The accumulated benefit obligation at December 31, 2018, amounted to $3,270,000. Collapse question part (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2018. (Do not leave any answer field blank. Enter 0 for amounts.) Marlin Corporation Pension Work Sheet2018 General Journal Entries Memo Entries Annual Pension Expense Cash OCIPrior Service Cost OCI Gain/ Loss Pension Asset/ Liability Projected Benefit Obligation Plan Assets Balance, Dec. 31, 2017 627,000 4,020,000 2,760,000 Service cost Interest cost Actual return Unexpected gain/loss Amortization of PSC Contributions Benefits Gain/loss Amortization Journal entry for 2018 Accumulated OCI, 12/31/17 Balance, Dec. 31, 2018