Ayayai Company provides the following information about its defined benefit pension plan for the year 2017. Service Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 686,700 Accumulated OCI (PSC) at January 1, 2017 152,100 Interest/discount (settlement) rate cost $91,200 104,700 9,800 62,800 40,500 632,600 996 Requirements: Using Excel prepare a pension worksheet inserting January 1, 2017, balances, and then showing December 31, 2017. Prepare the worksheet in good form based on examples in cbapter 20 and chapter 20 exercises. Prepare the journal entry to record pension expense