Exercise 20-7 The following defined pension data of Stellar Corp. apply to the year 2017 Projected benefit obligation, 1/1/17 (before amendment) Plan assets, 1/1/17 Pension liability On January 1, 2017, Stellar Corp., through plan amendment, $567,000 551,800 15,200 grants prior service benefits having a present value of Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2017 122,000 9% 57,200 63,100 53,100 43,300 18,200 For 2017, prepare a pension worksheet for Stellar Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts (Enter all amounts as positive.)