Manon Corporation sponsors a defined benefit pension plan, which it accounts for with the deferral and amortization approach under ASPE. The following pension plan information is available for 2013 and 2014:

The pension fund paid out benefits in each year. While there was an unrecognized actuarial gain/loss at January 1, 2013, no additional actuarial gains or losses were incurred in the two-year period.
Instructions
(a) Calculate pension expense for 2013 and 2014.
(b) Prepare all journal entries to record the pension expense and the company's pension plan funding for both years.
(c) Assuming that Manon is not a public company and does not have broad public accountability, prepare the required notes to the financial statements at December 31, 2014.
(d) Prepare the complete pension work sheets for Manon for 2013 and 2014.

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2013 2014 $380,000 $465,000 700,000 Plan assets (fair value), Dec. 31 Accrued benefit obligation, Jan.1 Net defined benefit liability/(asset), Jan. 1 Unrecognized past service cost, Jan. 1 Unrecognized net actuarial loss, Jan.1 Current service cost Actual and expected return on plan assets Amortization of past service cost Funding of current service costs Funding of past service costs Interest/settlement rate 600,000 40,000 250,000 50,000 60,000 24,000 10,000 60,000 50,000 5% 240,000 90,000 30,000 12,000 90,000 30,000 5%