Lemke Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2014 and 2015.

                             

Instructions
  (a) Prepare a pension worksheet presenting both years 2014 and 2015 and accompanying computations and amortization of the loss (2015) using the corridor approach.
  (b) Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year.
  (c) For 2015, indicate the pension amounts reported in the financial statements.