The accountant for Squamish Corp. has developed the following 2021 information for the company's defined benefit pension plan: Unrecognized past service costs, as at Dec. 31, 2020 Benefits paid to retirees, paid out evenly over 2021 Opening Accrued benefit obligation (ABO), per books, Dec. 31, 2020 Current service cost, earned at end of year Cash contribution to the plan, made on December 1, 2021 Discount rate for ABO $300,000dr $80,000 $5,000,000cr $220,000 $950,000 4.0% Expected rate of return on plan assets (PA) 5.0% Expected average remaining service life - past service employees 5 years Other pension detail/ information: PA info: The opening market value of the Plan Assets (PA) back on Dec. 31, 2020 was $4,500,000dr. Per the pension trustee, the pension plan assets had a market value of $5,978,958dr at the end of the year on December 31, 2021. ABO info: The Accumulated Pension Obligation (ABO) liability was determined by an actuary to be $5,300,000cr at the year end on December 31, 2021. Assume that Squamish amortizes any actuarial (experience) net gains or losses on the PA or ABO to Other Comprehensive Income (OCI) in the year they occur. Required: (a) Using the above information for Squamish Corp., prepare a completed pension worksheet for 2021 on the NEXT page. Please indicate credit entries either by parentheses "( )" or by "dr" and "cr". (b) Provide prepare the pension journal entry below (AFTER completing pension worksheet on the following page): Pension journal entry: