The pension worksheet for Pharoah Industries is shown below.

$\backslash$table$[[$Items$,\backslash$table$[[$Pharoah Industries$],[$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,,,,,$$$67000,cr,$$$534000$ cr$,$$$467000dr$