Preparing a pension work sheet. The December 31, 2014 pension plan balances for Marlin Corporation are as follows: The accountant for Marlin Corporation has developed the following information for the company's defined-benefit pension plan for 2014: Service cost $500,000 Actual return on plan assets 220.000 Annual contribution to the plan 900,000 Benefits paid to retirees 60,000 Expected rate of return on plan assets 8% Instructions Using the above information for Marlin Corporation, create the pension work sheet for 2014. Indicate (credit) entries by parentheses. Any calculated amounts should be supported by showing your work