Bonita Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2016, with the following beginning balances: plan assets $198,400; projected benefit obligation $248,000. Other data relating to 3 years operation of the plan are as follows.

		2016			2017			2018
Annual service cost		$16,300			$19,100			$26,100
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,200			21,890			24,200
Annual funding (contributions)		16,300			40,100			49,000
Benefits paid		14,000			16,200			20,700
Prior service cost (plan amended, 1/1/17)					159,100
Amortization of prior service cost					54,200			42,000
Change in actuarial assumptions establishes a December 31, 2018, projected benefit obligation of:								511,900

a. Prepare a pension worksheet presenting all 3 years pension balances and activities.