Culver Compamy prowides the following information about lits defined benefit pension plan for the year $2022.$

Service cost

Contribution to the plan

Benefitspald

Plan assets at January $1,2022$

Defined bervefit obllgatlon at lanuar'y $1,2022$

Interesuldiscount $($settlement$)$ rate

$688,400$

$103,100$

$39,800$

$634,600$

$700,900$

$10x$

$($a$)$

Prepare a pension worksheet inserting the January $1,2022$ and December $31,2022,$ balances. $($Enter all amounts as positive$)$

General lourtial Entries

Annual

Items

Pension Expense

Cash

Balance, January $1,2022$

Service cost

Interest expense

Interest revenue

Cantribulions

Benefits

Journal entry for $2022$