The following defined pension data of BSU, Inc. apply to the year 2022 . Accumulated benefit obligation, 1/1/22 $600,000 Projected benefit obligation, 1/1/22655,000 Plan assets, 1/1/22590,000 Prior service costs from 2020, (Balance carry forward (a) 1/1/22) 80,000 Settlement rate 10% Expected rate 9% Service cost 72,000 Contributions (funding) 85,000 Actual return on plan assets 54,870 Benefits paid to retirees 36,000 Prior service cost amortization for 202214,000 Instructions: For 2022, complete the attached pension work sheet for BSU, Inc. an prepare the journal entry for pension expense