Refer to the information in E19-7 about Berstler Limited's defined benefit pension plan.
Instructions
(a) Prepare a 2013 pension work sheet with supplementary schedules of calculations.
(b) Prepare the journal entries at December 31, 2013, to record pension expense and the funding contributions.
(c) Prepare a schedule reconciling the plan's funded status with the pension amounts reported on the balance sheet.