2011 2012 2013 Annual service cost $19,700 $21,700 $30,800 Settlement rate and expected rate of return 10 % 10 % 10 % Actual return on plan assets 16,100 23,060 22,500 Annual funding (contributions) 19,700 41,700 51,100 Benefits paid 18,500 18,800 26,300 Prior service cost (plan amended, 1/1/12) 176,400 Amortization of prior service cost 59,700 43,300 Change in actuarial assumptions establishes a December 31, 2013, projected benefit obligation of: 513,000 Prepare a pension worksheet presenting all 3 years pension balances and activities