The following defined pension data of Doreen Corp. apply to the year 2010.
Defined benefit obligation, 1/1/10 (before amendment) ......................................$560,000
Plan assets, 1/1/10....................................................................................................546,200
Pension asset/liability.......................................................................................................13,800 Cr.
On January 1, 2010, Doreen Corp., through plan amendment,
grants past service benefits having a present value of...........................................100,000
Discount rate..................................................................................................................9%
Service cost ..............................................................................................................58,000
Contributions (funding) ...........................................................................................55,000
Actual (expected) return on plan assets....................................................................52,280
Benefits paid to retirees.............................................................................................40,000
Past service cost amortization for 2010.....................................................................17,000

Instructions
For 2010, 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.