Sheridan Company provides the following information about its defined benefit pension plan for the year 2025. Service cost 88,500 Contribution to the plan 104,900 Prior service cost amortization 10,300 Actual and expected return on plan assets 64,000 Benefits paid 39,300 Plan assets at January 1, 2025 627,200 Projected benefit obligation at January 1, 2025 686,300 Accumulated OCI (PSC) at January 1, 2025 152,900 Interest/discount (settlement) rate 9% Prepare a pension worksheet inserting January 1, 2025, balances, showing December 31, 2025. (Enter all amounts as positive.)

Sheridan Company provides the following information about its defined benefit pension plan for the year 2025.

Service cost 88,500

Contribution to the plan 104,900

Prior service cost amortization 10,300

Actual and expected return on plan assets 64,000

Benefits paid 39,300

Plan assets at January 1, 2025 627,200

Projected benefit obligation at January 1, 2025 686,300

Accumulated OCI (PSC) at January 1, 2025 152,900

Interest/discount (settlement) rate 9%

Prepare a pension worksheet inserting January 1, 2025, balances, showing December 31, 2025.

(Enter all amounts as positive.)