Stellar Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2017 and 2018.

		2017			2018
Projected benefit obligation, January 1		$599,300
Plan assets (fair value and market-related value), January 1		408,400
Pension asset/liability, January 1		190,900	Cr.
Prior service cost, January 1		159,400
Service cost		40,400			$58,500
Settlement rate		10	%		10	%
Expected rate of return		10	%		10	%
Actual return on plan assets		35,700			60,900
Amortization of prior service cost		69,800			49,800
Annual contributions		97,400			81,600
Benefits paid retirees		31,700			54,830
Increase in projected benefit obligation due to changes in actuarial assumptions		87,600			0
Accumulated benefit obligation at December 31		724,200			784,800
Average service life of all employees					20 years
Vested benefit obligation at December 31					461,900

Prepare a pension worksheet presenting both years 2017 and 2018.