On January 1, 2014, Zarle Company provides the following information related to its pension plan for the year 2014. Plan assets, January 1, 2014, are $100,000. Projected benefit obligation, January 1, 2014, is $100,000. Annual service cost is $9,000. Settlement rate is 10 percent. Actual return on plan assets is $10,000. Funding contributions are $8,000. Benefits paid to retirees during the year are $7,000. Prepare the pension worksheet for 2014