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assets was $ 3 1 , 7 5 0 , contributions by Sheridan were $ 2 0 , 9 5 0 , benefits paid were

assets was $31,750, contributions by Sheridan were $20,950, benefits paid were $18,000, and the cost of past service benefits granted effective December 31,2023, was $29,800.
Prepare a pension work sheet for Sheridan for 2023 assuming the company applies ASPE.
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