2. Preparing a pension work sheet. The 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% The accumulated benefit obligation at December 31, 2018, amounted to $6,500,000. 2. Preparing a pension work sheet. The 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% The accumulated benefit obligation at December 31, 2018, amounted to $6,500,000