The following define-benefit pension data of doreen Corp. apply to the year 2008. projected benefit obligation, Jan. 1,2008 before amendment - $560,000 Plan assets, Jan. 1 2008 - 546,200 Pension liability -13,800 On Jan. 1, 2008, Doreen Corp. through plan amendment grants prior service benefits having a present value os - 100,000 settetlement rate -9% annual pension service cost - 58,000 contributions - 55,000 actual return on plan assets - 52,280 benefits paid to retirees- 40,000 prior service cost for amortization for 2008 - 17,000 For 2008,repare a pension worksheet for Doreen Corp. that shows the journal entry for pensions expense and the year-end balance in the related pension accounts.