The following defined-benefit pension data of Doreen Corp. apply to year 2008. Projected benefit obligation, January 1, 2008 (before amendment) - $560,000 Plan assets, January 1,2008 - 546,200 Pension liability - 13,800 On January 1, 2008, Doreen Corp. through plan amendment, grants prior service benefits having a present value of settlement rate - 100,000 Settlement rate - 9% Annual pension service-cost - 58,000 Contribution (funding) - 55,000 Actual return on plan assets - 52,280 Benefits paid to retirees - 40,000 Prior service cost of amortization for 2008 - 17,000 For 2008, prepare a pension worksheet for Doreen Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.