Jackson Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2013, with the following beginning balances: plan assets $213,400; projected benefit obligation $264,000. Other data relating to 3 years operation of the plan are as follows.

2013	2014	2015
Annual service cost	$23,400	$25,700	$28,700
Settlement rate and expected rate of return	10	%	10	%	10	%
Actual return on plan assets	15,100	23,540	23,400
Annual funding (contributions)	23,400	49,800	55,900
Benefits paid	16,500	20,700	21,400
Prior service cost (plan amended, 1/1/14)	179,300
Amortization of prior service cost	57,800	48,500
Change in actuarial assumptions establishes a December 31, 2015, projected benefit obligation of:	517,900

Prepare a pension worksheet presenting all 3 years pension balances and activities.

Prepare a pension worksheet presenting all 3 years pension balances and activities.