arasota Enterprises provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2017:

Projected benefit obligation $2,755,300

Accumulated benefit obligation 1,962,500

Fair value of plan assets 2,261,000

Accumulated OCI (PSC) 209,600

Accumulated OCINet loss (1/1/17 balance, 0) 45,800

Pension liability 494,300

Other pension plan data for 2017:

Service cost $94,400

Prior service cost amortization 42,400

Actual return on plan assets 129,700

Expected return on plan assets 175,500

Interest on January 1, 2017, projected benefit obligation 252,000

Contributions to plan 94,100

Benefits paid 139,000

a.) Prepare the note disclosing the components of pension expense for the year 2017.

b.) Determine the amounts of other comprehensive income and comprehensive income for 2017. Net income for 2017 is $35,000.

c.) Compute the amount of accumulated other comprehensive income reported at December 31, 2017.