Vaughn Company provides the following information about its defined benefit pension plan for the year 2022. Service cost Contribution to the plan 88,500 107,100 Benefits paid 40,800 Plan assets at January 1, 2022 648,000 Defined benefit obligation at January 1, 2022 688,100 11 % Interest/discount (settlement) rate Prepare a pension worksheet inserting the January 1, 2022 and December 31, 2022, balances. (Enter all amounts as positive.) Annual Items Pension Expense Balance, January 1, 2022 Service cost Interest expense Interest revenue Contributions Benefits Journal entry for 2022 Balance, Dec. 31, 2022 General Journal Entries Cash Pension Asset/ Liability Memo Record Defined Benefit Plan Obligation Assets > > > > > > > > > >