The following information pertains to IBN's defined pension plan for 2018:

Projected benefit obligation, 1/1/18	$3,625,000
Plan assets, 1/1/18	3,262,500
Settlement rate (discount rate)	4.5%
Service cost, December 31, 2018	652,500
Plan amendment for prior service cost, December 31, 2018	725,000
Actuarial (gain) or loss, December 31, 2018	181,250
Employer Pension Contributions, December 31, 2018	543,750
Expected rate of return on plan assets	10%
Actual return on plan assets, December 31, 2018	261,000
Benefits paid to retirees, December 31, 2018	435,000
AOCI-Prior Service Cost, 1/1, 2018	424,125
AOCI-Actuarial (Gain)/Loss 1/1, 2018	(253,750)
Prior service cost amortization for 2018	120,000
Actuarial (Gain)/Loss amortization for 2018	140,000

(a) What is the amount of pension expense for IBN in 2018?

(b) What is the ending balance of plan assets for IBN on December 31, 2018?

(c) What is the ending balance of Projected Benefit Obligation for IBN on December 31, 2018?

(d) What is the ending balance of AOCI-Prior Service Cost for IBN on December 31, 2018?

(e) What is the ending balance of AOCI-Actuarial Gain/Loss for IBN on December 31, 2018?