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

Croy inc. has the following projected sales for the next five months: month sales in units april 3,850 may 3,875 june 4,260 july 4,135 august 3,590 croy’s finished goods inventory policy is to have 60 percent of the next month’s sales on hand at the end of each month. direct material costs $2.50 per pound, and each unit requires 2 pounds. raw materials inventory policy is to have 50 percent of the next month’s production needs on hand at the end of each month. raw materials on hand at march 31 totaled 3,741 pounds. 1. determine budgeted production for april, may, and june. 2. determine the budgeted cost of materials purchased for april, may, and june. (round your answers to 2 decimal places.)