At January 1,2025 , Wildhorse Company had plan assets of $305,800 and a projected benefit obligation of the same amount. During 2025 , service cost was $27,100, the settlement rate was 10%, actual and expected return on plan assets were $24,900, contributions were $20,200, and benefits paid were $17,300. Prepare a pension worksheet for Wildhorse for 2025. (Enter all amounts as positive.) HORSE COMPANY