The following defined pension data of Vaughn Corp. apply to the year 2017. For 2017, prepare a pension worksheet for Vaughn Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts.

Projected benefit obligation,1/1/17 (before)		$566,000
Plan assets, 1/1/17		551,100
Pension liability		14,900
On January 1, 2017, Vaughn Corp., through plan grants prior service benefits having a present value of		90,000
Settlement rate		9%
Service cost		58,000
Contributions (funding)		72,000
Actual (expected) return on plan assets		45,300
Benefits paid to retirees		38,000
Prior service cost amortization for 2017		20,700

Pension Worksheet-2017 Pension Asset/ Annual Pension Projected Benefit Plan OCI-Prior asredin 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