The journal entry is not correct, but please help with the last section.

Problem 20-8 (Part Level Submission) Lemke Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2014 and 2015. Projected benefit obligation, January 1 Plan assets (fair value and market-related value), January 1 Pension asset/liability, January 1 Prior service cost, January1 Service cost Settlement rate Expected rate of return Actual return on plan assets Amortization of prior service cost Annual contributions Benefits paid retirees Increase in projected benefit obligation due to changes in actuarial assumptions Accumulated benefit obligation at December 31 Average service life of all employees Vested benefit obligation at December 31 $606,900 416,100 190,800 Cr 162,100 48,100 $66,700 10 % 10% 10 % 10% 39,900 76,200 97,500 35,900 88,400 728,300 64,400 53,900 84,800 59,790 791,200 20 years 467,000