At January 1, 2017, Windsor Company had plan assets of $261,800 and a projected benefit obligation of the same am xpected return on plan assets were $25.100, contributions were $19,200, and benefits paid were $16,900 was $27,900 epare a pension worksheet for Windsor Company for 20 WINDSOR COMPANY General Journal Entries Memo Rec Pensionn Expense Projected Benefit Obligation Plan Assets Items Cash Asset/Liability Service cost Interest cost Actual return Contributions Benefits Journal entry, 12/31/17 $ Balance, 12/31/17