At January 1, 2014, Hennein Company had plan assets of $295, 500 and a projected benefit obligation of the same amount. During 2014, service cost was $35, 710, the settlement rate was 10%, actual and expected return on plan assets were $28, 500, contributions were $24, 070, and benefits paid were $20, 420. Prepare a pension worksheet for Hennein Company for 2014