This is the Information for Smith's Corporation: defined benefit pension plan for the year ended December 31, 2015:

•             Service cost for 2019 $ 280,000

•             Market-related value of pension assets at January 1, 2019 2,650,000

•             Fair value of pension assets at December 31, 2019 2,500,000

•             Accumulated other comprehensive income: prior service cost, 12/31/18 150,000

•             Accumulated other comprehensive income: unexpected loss at  

               December 31, 2018 310,000

•             Pensions paid during 2019 285,000

•             Employer contribution made to the pension trust in December, 2019 200,000

•             Decrease in the projected benefit obligation due to changes in actuarial

assumptions as of December 31, 2019 150,000

•         Pension Asset/ Liability 1/1/19 300,000
•        PBO 1/1/19 2,700,000
•         Pension Assets 1/1/19    2,400,000

•             Expected return on pension assets 6%         

•             Discount rate 5%

•             Average remaining service period of current employees as of January 1, 2019

               (to be used for all amortization situations) 10 years

Required:

1. Complete the pension workpaper

Find

Pension Expense

Expected Return

Actual Return

Ending Balance in Pension Asset/ Liabilities

Ending Balance in Prior Service Cost

Ending Balance in Unexpected Gains/ Losses

Ending Balance in PBO

Ending Balance in Pension Asset

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