At January 1, 2017, Vaughn Company had plan assets of $291,900 and a projected benefit obligation of the same amount. During 2017, service cost was $26,600, the settlement rate was 10%, actual and expected return on plan assets were $25,000, contributions were $19,700, and benefits paid were $16,600. Prepare a pension worksheet for Vaughn Company for 2017. VAUGHN COMPANY Jou Projected Plan Cash Service cost Interest cost Actual return Journal entry. 12/31/17 s Balance, 12/31/17