At January 1,2025, Crane Company had plan assets of $291,900 and a projected benefit obligation of the same amount. During 2025 , 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 Crane for 2025. (Enter all amounts as positive.) CRANE COMPANY Memo Record