ABC Company defined benefit pension plan specifies annual retirement benefits according to the following pension formula:

1.4% x service years x final year's salary

Benefits are payable at the end of each year in retirement. Jay Christopher, a represenatative employee was hired by ABC Company at the beginning of 1999 and is expected to retire at the end of 2043, after 45 years of service. Her retirement is expected to span 18 years. Christopher's salary is $80,000 at the end of 2013, and the company's actuary projects his salary to be $250,000 at retirement. The actuary uses a discount rate of 7%.

At the beginning of 2014, ABC Company elected to modify its pension formula and to retroactively apply the new formula to prior service years. The new formula is as follows:

1.65% x service years x final year's salary

The company elects to amortize the prior service cost over Christopher's expected remaining service years. Pension plan assets at the beginning of 2014 are $62,400. The expected return on plan aseets during 2014 was 12%. Actual returns were 8%. At the beginning of 2014, prior to accounting for the change in the pension formula, the company had no balance in accumulated other comprehensive income attributable to prior service costs. At the start of 2014, the company's beginning balance for accmulated other comprehensive income attributable to pension gains and losses was $6,800. ABC Company contributed $5,000 to the pension fund during 2014. Christopher did not receive any pension benefits during 2014.

a) Provide the journal entry to record ABC Company's prior service cost at the beginning of 2014 with respect to Christopher.

B) Provide the journal entry to record 2014 pension expense with respect to Christopher. (You may use a single or multiple entries)

C) Provide the journal entry to record ABC company's pension contribution during 2014.

D) Provide the journal entry to close the other comprehensive income associate dwiht pension net losses during 2014 to accumulated other comprehensive income.

e) What is the amount of the projected benefit obligation at the end of 2014 with respect to Christopher?