Problem 20-12 Carla Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2018, the following balances related to this plan Plan assets (market-related value) $264,900 Projected benefit obligation Pension asset/liability 346,200 81,300 Cr Prior service cost 91,100 -Loss 38,500 As a result of the operation of the plan during 2018, the actuary provided the following additional data for 2018. Service cost $44,100 Actual return on plan assets 27,400 Amortization of prior service cost 11,800 Contributions 64,400 Benefits paid retirees 41,800 Settlement rate 7 % Expected return on plan assets 8 % Average remaining service life of active employees 10 years CARLA CORP Pension Worksheet-2018 General Journal Entries Memo Record OCI Gain/ Projected Benefit Obligation Annual Pension OCI-Prior Service Cost Pension Asset/ Liability Plan Expense Cash Loss Assets Balance, Jan. 1, 2018 T Service cost T T Interest cost Actual return T Unexpected gain T Amortization of PSC Amortization of loss Contributions T Benefits Dournal entry for 2018 T Accumulatud OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 Carla Corp. Income Statement (Partial) $ Carla Corp. Comprehensive Income Statement $XXXX $XXXX Carla Corp. Partial Balance Sheet $ $ tA