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The pension worksheet for Wildhorse Industries is shown below. table [ [ Items , table [ [ Wildhorse Industries ] , [ Pension

The pension worksheet for Wildhorse Industries is shown below.
\table[[Items,\table[[Wildhorse Industries],[Pension Worksheet]],,,],[General Journal Entries,Memo Record],[\table[[Annual Pension],[Expense]],Cash,\table[[Pension Ass],[Liability]],sset/,\table[[Projected Benefit],[Obligation]],\table[[Plan],[Assets]],],[Balance, Jan. 1,2025,,,$72000,cr,$544000cr,$472000,dr],[(a) Service Cost,$97000dr,,,,97000cr,,],[(b) Interest Cost,72000dr,,,,72000 cr,,],[(c) Actual Return,48000 cr,,,,,48000,],[(d) Contributions,,?? cr,,,,,dr],[(e) Benefits,,,,,
57000dr,57000,cr
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