Lemke Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2012 and 2013.

		2012			2013
Projected benefit obligation, January 1		$603,800
Plan assets (fair value and market-related value), January 1		413,800
Pension asset/liability, January 1		190,000	Cr.
Prior service cost, January 1		161,800
Service cost		47,800			$62,300
Settlement rate		10	%		10	%
Expected rate of return		10	%		10	%
Actual return on plan assets		38,300			64,800
Amortization of prior service cost		72,900			55,800
Annual contributions		96,700			90,600
Benefits paid retirees		32,200			67,980
Increase in projected benefit obligation due to changes in actuarial assumptions		94,800			0
Accumulated benefit obligation at December 31		726,100			797,800
Average service life of all employees					20 years
Vested benefit obligation at December 31					470,500

Prepare a pension worksheet presenting both years 2012 and 2013.

Accompanying computations and amortization of the loss (2013) using the corridor approach