The following defined pension data of Doreen Corp. apply to the year 2014.
Defined benefit obligation, 1/1/14 (before amendment) .... $560,000
Plan assets, 1/1/14 ................... 546,200
Pension asset/liability ................ 13,800 Cr.
On January 1, 2014, Doreen Corp., through plan amendment,
grants past service benefits having a present value of ..... 120,000
Discount rate ...................... 9%
Service cost ..................... 58,000
Contributions (funding) ................. 65,000
Actual return on plan assets ............... 49,158
Benefits paid to retirees ................. 40,000

Instructions
For 2014, prepare a pension worksheet for Doreen Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.