Please post caluclations when needed. Top picture is information and bottom is the worksheet. it does not include all criteria on worksheet.

The following defined pension data of BSU, Inc. apply to the year 2019. Accumulated benefit obligation, 1/1/19 $485.000 Projected benefit obligation, 1/1/19 540.000 Plan assets, 1/1/19 510.000 Prior service costs, (Balance carry forward @ 1/1/19) 80.000 Settlement rate 9% Expected rate 8% Service cost 44.800 Contributions (funding) 62.000 Actual return on plan assets 42.330 Benefits paid to retirees 22,000 Prior service cost amortization for 2019 25.000 Instructions: For 2019, complete the attached pension work sheet for BSU, Inc. and prepare the journal entry for pension expense.GENERAL JOURNAL ENTRIES MEMO RECORD Annual OCI Pension Projected Pension Gain / Asset Benefit Plan Items Expense Cash PSC Loss Liability Obligation Assets Bal. Jan. 1, 2019 6 Prior service costs 7 Adj Bal., 1/1/19 8 Service costs 9 Interest 10 Return on assets 11 Unexpected Gain/loss 12 Amort. of PSC 13 Contributions 14 Benefits paid 15 Journal entry 16 AOCI - 12/31/18 17 Dec. 31, 2019 18 10