The following defined pension data of Rydell Corp. apply to the year 2014.

Projected benefit obligation, 1/1/14 (before amendment)		$564,200
Plan assets, 1/1/14		543,500
Pension liability		20,700
On January 1, 2014, Rydell Corp., through plan amendment, grants prior service benefits having a present value of		120,300
Settlement rate		10	%
Service cost		64,900
Contributions (funding)		69,700
Actual (expected) return on plan assets		58,400
Benefits paid to retirees		40,100
Prior service cost amortization for 2014		20,600

For 2014, prepare a pension worksheet for Rydell Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.