The following defined pension data of Pronghorn Corp. apply to the year 2017.

Projected benefit obligation, 1/1/17 (before amendment) $504,000

Plan assets, 1/1/17 489,500

Pension liability 14,500

On January 1, 2017, Pronghorn Corp., through plan amendment, grants prior service benefits having a present value of 109,000

Settlement rate 10 %

Service cost 63,600

Contributions (funding) 61,100

Actual (expected) return on plan assets 49,200

Benefits paid to retirees 39,900

Prior service cost amortization for 2017 18,400

For 2017, prepare a pension worksheet for Pronghorn Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.)

PRONGHORN CORP. Pension Worksheet2017 General Journal Entries Memo Record Items Annual Pension Expense Cash OCIPrior Service Cost Pension Asset/ Liability Projected Benefit Obligation Plan Assets

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 $ $ $ $