The following defined pension data of Coronado Corp. apply to the year 2017. Projected benefit obligation, 1/1/17 (before amendment) $530,000 Plan assets, 1/1/17 516,700 Pension liability 13,300 On January 1, 2017, Coronado Corp., through plan amendment, grants prior service benefits having a present value of 131,000 Settlement rate 9 % Service cost 60,400 Contributions (funding) 67,100 Actual (expected) return on plan assets 52,700 Benefits paid to retirees 43,200 Prior service cost amortization for 2017 18,200 For 2017, prepare a pension worksheet for Coronado Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.