The following defined pension data of Crane Corp. apply to the year 2017. $568,000 553,400 14,600 Projected benefit obligation, 1/1/17 (before amendment) Plan assets, 1/1/17 Pension liability On January 1, 2017, Crane Corp., through plan amendment, grants prior service benefits having a present value of Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2017 130,000 10 % 58,500 64,300 47,100 36,300 17,400 For 2017, prepare a pension worksheet for Crane Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) General Journal Entries Memo Record Annual Pension Expense OCI-Prior Service Cost Pension Asset/ Liability Items Plan Assets Projected Benefit Obligation Cash Balance, Dec. 31, 2016 $ $ $ + Prior service cost Balance, Jan. 1, 2017 Service cost Interest cost + Actual return + Amortization of PSC + Contributions + - Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 $ + $ +