The following defined pension data of Rydell Corp. apply to the year 2019.

Projected benefit obligation, 1/1/19 (before amendment)	4,275,000
Plan assets, 1/1/19	4,500,000
On January 1, 2019, Rydell Corp., through plan amendment, grants prior service benefits having a present value of	900,000
Settlement rate	6%
Service cost	810,000
Contributions (funding)	641,250
Actual (expected) return on plan assets	342,000
Benefits paid to retirees	540,000
Prior service cost amortization for 2019	135,000

a) Fill out pension work sheet (14 points)

Pension Worksheet2019 (Show Your Work)

	General Journal Entries				Memo Record
Items	Annual Pension Expense	Cash	OCI - Prior Service Cost	Pension Asset/ Liability	Projected Benefit Obligation	Plan Assets
Balance, January 1, 2019 prior adjustment
Prior service cost
Service cost
Interest cost
Actual return
Amortization of PSC
Contributions
Benefits paid
Journal entry, December 31,2019
Balance, December 31, 2019

b) What is the interest cost for 2019? (1 points)

c) What is pension expense for 2019? (1 points)

d) What is pension liability recorded for 2019? (2 points)

e) Write the pension journal entry for 2019? (2 points)