At January 1, 2025, Oriole Company had plan assets of $292,600 and a projected benefit obligation of the same amount. During 2025 , service cost was $27,500, the settlement rate was 10%, actual and expected return on plan assets were $24,900, contributions were $19,600, and benefits paid were $18,000. Prepare a pension worksheet for Oriole for 2025. (Enter all amounts as positive.) E COMPANY $