Blue Company sponsors a defined benefit pension plan. The corporation’s actuary provides the following information about the plan.

		January 1, 2017		December 31, 2017
Vested benefit obligation		$1,500		$1,900
Accumulated benefit obligation		1,900		2,730
Projected benefit obligation		2,500		3,300
Plan assets (fair value)		1,700		2,620
Settlement rate and expected rate of return				10%
Pension asset/liability		800		?
Service cost for the year 2017				400
Contributions (funding in 2017)				700
Benefits paid in 2017				200

A. Prepare a 2017 pension worksheet. (Enter all amounts as positive.) 

B. Indicate the pension amounts reported in the balance sheet.