Please use the pension worksheet to complete the following problem. Please show whether they are debits or credits. Thank you!

fee Company sponsors a defined benefit pension plan for its employees. The following data te to the operation of the plan for 2022 . Projected Benefit Obligation, January 1, $756,000 Plan Assets, January 1, $502,000 OCI - Prior Service Cost, January 1, $100,000 DR OCI - Gain/Loss, January 1, \$86,000 DR Service Cost, $44,000 Settlement Rate, 10% Expected Rate of Return, 8% Actual Return on Plan Assets, \$54,000 Amortization of Prior Service Cost, $25,000 Annual Contributions, $78,000 Benefits Paid Retirees, $56,000 On January 1 , Coffee amends the plan and grants prior service cost with a present value of $76,000. Changes in actuarial assumptions resulted in an end-of-year projected benefit obligation of $792,000. Average service life of all covered employees is 20 years. Instructions: (a) Prepare a pension worksheet for 2022 . Use the worksheet provided for your answer. (b) Prepare any journal entry/entries related to the pension plan as of December 31,2022 . Place your journal entry/entries at the bottom of the worksheet. Journal Entry