Nash Company sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2017		December 31, 2017
Vested benefit obligation		$1,510		$1,930
Accumulated benefit obligation		1,930		2,680
Projected benefit obligation		2,540		3,250
Plan assets (fair value)		1,750		2,610
Settlement rate and expected rate of return				10%
Pension asset/liability		790		?
Service cost for the year 2017				400
Contributions (funding in 2017)				690
Benefits paid in 2017				200

a. Prepare a 2017 pension worksheet. (Enter all amounts as positive.)

b. Prepare the journal entries at December 31, 2017, to record pension expense and related pension transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

c. Indicate the pension amounts reported in the balance sheet.