Problem Two (10 points) Freeman Company maintains a defined benefit pension plan for its employees. Information pertaining to the plan for 2019 is as follows: All numbers are in Smillions Projected Benefit Obligation at 1/1/19 $480 Fair Value of the Plan Assett 1/1/19 280 Service Cost for 2019 51 Amortization of PSC for 2019 (the PSC was incurred in 2015) Freeman contribution to the pension trust 8 S Payments to Retirees 7 Settlement Rate 6% Expected Return on Plan Assets 5% Actual Return on Plan Assets 21 There are no gains and losses in Oci at 1/1/19 Required Please prepare the necessary adjusting entry to account for the pension activity for 2019