Problem 7, I-I, Pensions Doyle Lonnegan, Inc. provides a defined benefit pension for its employees. On January 1, 2017, Lonnegan, Inc. has the following defined benefit plan balances: The interest rate (settlement rate) applicable to the plan is 10%. On January 1,2018 , the company amends its pension agreement so that prior service costs of $500,000 are created. Other data related to the pension plan are as follows: a) Prepare a pension worksheet for the pension plan for 2017 and 2018. b) For 2018, prepare the journal entries to record pension-related amounts