Pr. 20-121Preparing a pension work sheet. The accountant for Marlin Corporation has developed the following information for the companys defined-benefit pension plan for 2011: Sen.rice 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 $500 ooo 260,000 900,000 105,000 60,000 The accumulated benefit obligation at December 31, 2011, amounted to Instructions (a) using the above information for Marlin Corporation, complete the pension work sheet for 2011. Indicate (credit) entries by parentheses. Calculated amounts should be supported. (b) Prepare the journal entry to reflect the accounting for the companys pension plan for the year ending December 31, 2011