On January 1, 2012, Harrington Company has the following defined benefit pension plan balances.

Projected benefit obligation          $4,500,000
Fair value of plan assets                 4,200,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2013, the company amends its pension agreement so that prior service costs of $500,000 are created. Other data related to the pension plan are as follows.

            

Instructions
  (a) Prepare a pension worksheet for the pension plan for 2012 and 2013.
  (b) For 2013, prepare the journal entry to record pension-related amounts.