Watt Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2019, the following balances relate to this plan. Plan assets 4,316,000 Projected benefit obligation Prior service cost (OCI) Accumulated OCI - Loss 4,300,000 840,000 656,000 As a result of the operation of the plan during 2019, the following additional data are provided by the actuary. Service cost for 2019 523,000 Settlement & expected return rate 10% Actual return on plan assets 510,000 Average service life of all covered employees in years 12 PBO on Dec. 31, 2019, based on actuarial predictions 4,400,000 Contributions in 2019 Benefits paid retirees in 2019 652,000 705,000 INSTRUCTIONS: (a) Using the data above, compute pension expense for the year 2019 by preparing a pension worksheet. (b) Prepare the journal entry for pension expense for 2019. (c) Compute the amount of net gains or losses to be amortized for 2019. (d) Prepare the journal entry for pension expense for 2019 assuming that the prior service cost was amended on 1/1/2019 for an additional $240,000