5. (10 polnts) Shamrock Company provides the following Information about its defined benefit pension plan for the year 2017. Complete the pension worksheet below 91,200 104,700 9,800 Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan 62,800 40,500 632,600 assets Benefits pald Plan assets at January 1, 2017 Projected benefit obligation at 686,700 152,100 9% January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate MEMO RECORD GENERAL JOURNAL ENTRIES ocI PensionProjected Benefit Annual Pension Expense Cash Prior Service GainAsset Plan Items Cost Los Liabilit Obligation Assets Bal. Jan. 1,2017 Service costs Interest costs Asset Return Amort. PSC Contributions Benefits paid Journal entry AOCI-12/31/2016 Bal. Dec. 31,2017