Current Attempt in Progress Kingbird Company provides the following information about its defined benefit pension plan for the year 2022. Service cost Contribution to the plan Benefits paid Plan assets at January 1, 2022 89,400 104,800 40,800 627,300 Defined benefit obligation at January 1, 2022 697,700 Interest/discount (settlement) rate 10 % (a) Prepare a pension worksheet inserting the January 1, 2022 and December 31, 2022, balances. (Enter all amounts as positive.) Items Balance, January 1, 2022 Service cost Interest expense Interest revenue Contributions Benefits Journal entry for 2022 Annual Pension Expense Balance, Dec. 31, 2022 < < Dr. > Cr. < KII Pension General Journal Entries > > Cash > > > < > > >