13. Preparing a pension work sheet. e accountant for Marlin Corporation has 'developed the following information for the company's defined-benefit pension plan for 2018: Service cost Actual return on plan assets Annual contribution to the plan Amortization of prior service cost Benefits paid to retirees Settlement rate Expected rate of return on plan assets $1,000,000 500,000 1,840,000 250,000 120,000 10% 8% The accumulated benefit obligation at December 31,2018, amounted to $6,500,000. Instructions (a) Using the above information for Marlin Corporation, complete the pension work sheet for 2018 Indicate (credit) entries by parentheses. Calculated amounts should be supported. (b) Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2018