Crane Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars). January 1, 2017 December 31, 2017 Vested benefit obligation $1,300 $1,520 Defined benefit obligation, accounting basis 2,320 3,092 Plan assets (fair value) 1,340 2,087 Interest/discount rate 10% 10% Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2017 360 Service cost for the year 2017 300 Contributions (funding) 2017 680 Benefits paid in 2017 120 Prepare a 2017 pension work sheet. (Enter answers in thousands of dollars.) Crane Limited Pension Work Sheet - 2017 (ASPE) General Journal Entries Memo Record Entries Net Defined Benefit Liability/ Annual Defined Pension Benefit Plan Items Expense Cash Asset Obligation Assets Balance, Jan. 1, 2017 $. Dr. (a) Service cost Cr. (b) Net interest/finance cost (c) Asset remeasurement gain (d) Past service cost in year (e) Contributions (f) Benefits paid Expense entry - 2017 Contribution entry - 2017 Balance, Dec. 31, 2017 Prepare the journal entries at December 31, 2017 to record pension expense and the funding contributions. not indent manually.) Date Account Titles and Explanation Debit Credit 2017 (To record pension expense) 2017 (To record contributions to the pension fund)