Exercise 20B-7 The following defined pension data of Buffalo 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, Buffalo Corp., through plan amendment, $548,000 533,900 14,100 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 118,000 8% 56,800 60,500 48,600 41,400 18,200 For 2017, prepare a pension worksheet for Buffalo Corp. that shows the journal entry for pension expense and the year-end balances in the related pension all amounts as positive.)