The pension worksheet for Carla Vista Industries is shown below.

$\backslash$table$[[\backslash$table$[[$Carla Vista Industries$],[$Pension Worksheet$]]],[$Items$,$General Journal Entries,Memo Record$],[\backslash$table$[[$Annual$],[$Pension$],[$Expense$]],$Cash,$\backslash$table$[[$Pension$],[$Asset$/],[$Liability$]],\backslash$table$[[$Projecte$],[$Benefi$],[$Obligatio$]],,\backslash$table$[[$Plan$],[$Assets$]],],[$Balance$,$ Jan. $1,2025,,,$$$22000dr,$$$259000,Cr,$$$281000,dr$