Webb Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2014, the following balances relate to this plan. Plan assets $480,000 Projected benefit obligation 600,000 Pension asset/liability 120,000 Accumulated OCI (PSC) 100,000 As a result of the operation of the plan during 2012, the following additional data are provided by the actuary. Service cost for 2012 $90,000 Settlement rate, 9% Actual return on plan assets in 2012 55,000 Amortization of prior service cost 19,000 Expected return on plan assets 52,000 Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions 76,000 Contributions in 2012 99,000 Benefits paid retirees in 2012 85,000 a) Complete the pension expense for 2014 by preparing a pension worksheet. b)prepare the journal entry for pension expense for 2014