At January 1, 2017, Marin Company had plan assets of $282,800 and a projected benefit obligation of the same amount. During 2017, service cost was $27,400, the settlement rate was 10%, actual and expected return on plan assets were $24,300, contributions were $20,500, and benefits paid were $17,600. Prepare a pension worksheet for Marin Company for 2017.

MARIN COMPANY General Journal Entries Memo Record Projected Benefit Obligation Pension Expense Pension Asset/Liability Plan Assets Items Cash 1/1/17 Service cost Interest cost Actual return Contributions Benefits Journal entry, 12/31/17 $ Balance, 12/31/17