The following defined pension dates of Doreen Corporation apply to the year 20x1: Projected benefit obligation, 1/1/xl (before amendment) $560,800 Plan assets, 1/1/x1 $546,200 Prepaid accrued pension cost (credit) 14,600 On January 1, 20x1, Doreen Corp, through plan amendment, grants prior service benefits having a present value of $100,000 Settlement rate 9% Annual pension service cost 58.000 Contributions (funding) 55,000 Actual return on plan assets 52.280 Benefits paid to retirees 40,000 Prior service cost amortization for 20x1 17,000 Instructions For 20xl, prepare a pension worksheet for Doreen Corp. that shows the journal entry for pension expense and the year-ended balances in the related pension accounts PENSION WORKSHEET I Net Loss Prior Service Cost Net Pension (Liability) Asset - Pension Expense -AOCI Cash PBO Plan Assets Balance, Jan. 1, 20xx Prior Service Cost Adjusted Bal 1-1-20xx 1 Service cost 2 Interest cost 3 Actual Return (expected) on Plan Assets 4 Amortization: Prior Service Cost 5 Amortization: Net Gain 5 Amortization: Net Loss Cash Funding Retiree Benefits Total Current Year Bal., Dec 31, 20xx