The pension worksheet for Crane Company is shown below.

$\backslash$table$[[$Items$,\backslash$table$[[$Crane Company$],[$Pension Worksheet$]],,],[$General Journal Entries,Memo Record$],[\backslash$table$[[$Annual Pension$],[$Expense$]],$Cash,$\backslash$table$[[$Pension Asset$/],[$Liability$]],\backslash$table$[[$Projected Benefit$],[$Obligation$]],\backslash$table$[[$Plan$],[$Assets$]]],[$Balance$,$ Jan. $1,2025,,,??,$$$198000cr,$$$144000dr$