Wildhorse Company provides the following information about its defined benefit pension plan for the year 2022.

Service cost		88,500
Contribution to the plan		104,900
Benefits paid		39,300
Plan assets at January 1, 2022		627,200
Defined benefit obligation at January 1, 2022		686,300
Interest/discount (settlement) rate		9	%

(a)

Prepare a pension worksheet inserting the January 1, 2022 and December 31, 2022, balances. (Enter all amounts as positive.)

Prepare a pension worksheet inserting the January 1, 2022 and December 31, 2022, balances. (Enter all amounts as positive.) WILDHO Pension Work General Journal Entries Annual Pension Expense Items Cash Contributions Benefits