Business, 27.02.2020 17:18 rb161040

Wildhorse Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost $91,100
Contribution to the plan 103,300
Prior service cost amortization 9,400
Actual and expected return on plan assets 65,100
Benefits paid 40,500
Plan assets at January 1, 2017 650,700
Projected benefit obligation at January 1, 2017 694,300
Accumulated OCI (PSC) at January 1, 2017 151,900
Interest/discount (settlement) rate 10 %

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(a)

Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.)

WILDHORSE COMPANY
Pension Worksheet—2017
General Journal Entries

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