The ending funded status of the plan is a The beginning funded status of the plan is a Requirement c. Reconcile the ending balance in accumulated other comprehensive income and indicate the amounts attributable to unamortized prior service cost and unamortized net actuarial gains/losses. Select the labels and enter the amounts to determine the balance in the accumulated other comprehensive income (AOCI) account at the end of the year. (Use parentheses or a minus sign for credit balances. If an input field is not used in the table leave the field empty; do not enter a zero.) (in thousands) Beginning Balances Ending Balances Unamortized Prior Unamortized Net Total Service Cost Actuarial Gain AOCI Requirement d. Prepare the journal entry to record the current year's pension cost. (Abbreviation used: OCI = Other Comprehensive Income. Enter currency amounts in thousands. Record any gains or losses as one entry; that is, combine the amounts and enter the "net" value. Record debits first, then credits. Exclude explanations from any journal entries.) Account Current Year Description Beginning plan assets at fair value (market-related value) Beginning projected benefit obligation Service cost Settlement rate Expected return on plan assets Actual return on plan assets (000s omitted) $ 11,800 13,600 1,800 8% 3% 564 Contributions for the year 1,100 Benefits paid during the year 700 Amortization of prior service cost 650 Beginning balance of Unamortized prior service cost Unamortized net actuarial gains Average remaining service life of employees 2,610 3,560 5 years