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

Projected benefit obligation, 1/1/17 (before amendment)		$582,000
Plan assets, 1/1/17		566,900
Pension liability		15,100
On January 1, 2017, Stellar Corp., through plan amendment, grants prior service benefits having a present value of		130,000
Settlement rate		9	%
Service cost		59,500
Contributions (funding)		60,400
Actual (expected) return on plan assets		53,100
Benefits paid to retirees		40,500
Prior service cost amortization for 2017		15,400

For 2017, prepare a pension worksheet for Stellar Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.