At January 1, 2025. Sheridan Company had plan assets of $286,300 and a projected benefit obligation of the same amount, During 2025 , service cost was $28,400, the settlement rate was 10%, actual and expected return on plan assets were $2.500, contributions were $20,600, and benefits paid were $17,900. Prepare a pension worksheet for Sheridan for 2025. (Enter all amounts as positive) Pension Items Expense Cash Balance 1/1/25 Service cost Interest cost Actual return Contributions Benefits Journal entry Balance, 12/31/25