At January 1, 2017, Kingbird Company had plan assets of $286,300 and a projected benefit obligation of the same amount. During 2017, service cost was $28,400, the settlement rate was 10%, actual and expected return on plan assets were $25,500, contributions were $20,600, and benefits paid were $17,900 Prepare a pension worksheet for Kingbird Company for 2017 KINGBIRD COMPANY General Journal Entries Memo Record Pension Expense Pension Asset/Liability Projected Benefit Obligation Plan Assets Items Cash Service cost Interest cost Actual return Contributions Benefits Journal entry, 12/31/17 $ Balance, 12/31/17