The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2018: Service cost $490,000 Actual return on plan assets 246,000 Annual contribution to the plan 916,000 Amortization of prior service cost 124,600 Benefits paid to retirees 58,000 Settlement rate 10% Expected rate of return on plan assets 8% The accumulated benefit obligation at December 31, 2018, amounted to $3,230,000.

a.) Using the above information for Marlin Corporation, complete the pension work sheet for 2018.