The pension worksheet for Cullumber Company is shown below.

$\backslash$table$[[\backslash$table$[[$Cullumber Company$],[$Pension Worksheet$]]],[,$General Journal Entries,Memo Record$],[$Items$,\backslash$table$[[$Annual$],[$Pension$],[$Expens$]],,$Cash,$\backslash$table$[[$Pensio$],[$Asset$],[$Liabili$]],,\backslash$table$[[$Projected$],[$Benefit$],[$Obligation$]],\backslash$table$[[$Plan$],[$Assets$]]],[$Balance$,$ Jan. $1,2025,,,,$$$56000,$cr$,$$$509000cr,$$$453000$