The following partial spreadsheet has been prepared:

Required:
Complete the spreadsheet. Label any lines added. The interest rate and earnings rate, as needed, is \(6 \%\) Assume that the amortization period for all amounts is 15 years. The company uses the \(10 \%\) corridor rule for actuarial gains and losses.

Memorandum Accounts Unrecognized Statement Accounts Pension Plan Actuarial Pension 20X3 Obligation Assets G/L PSC Expense Opening balance (476,100) 272,300 3,400 dr 158,400 Current service (78,000) Interest Actual return 36,000 Change in assumptions (79.800) Funding 95,000 Benefits paid 31,500 Closing balances 20X4 Current service (48,000) Interest Actual return 66,000 Change in assumptions (56,200) Funding 81,000 Benefits paid 194,000 Closing balances Accrued Asset (Liab) ??