Blue Co. provides the following inforriation about its postretirement beiefit plan fer the year 2017 Balance, Cac. 31 2017 Service cost Prior service cost amortization Contribution ta the plari Actual and expected return on plan asscts Benefits paid Plan assets at January 1, 2017 Accurnulated postretirerment enit abligatin at aruary 1, 2017 Accumulated CCI (PSC) at January 1, 2017 Discount rate $95,800 2,700 5a,600 57,800 39,200 715,100 754,600 103,200 Dr 9% Prcpare a workshert inserting lanuary 1, 2017, balances, showing Deccmber 31, 2017, balances, and he journal entry recording postretireient enefit experise. (Enter all amounts as positive.) BLUE CO. Postrctirement Benefit Workshect-2017 nt OCI Prior n Asset/ Service Cust Liability Items Expense Cash APBO Plan Assels Jan. 1, 2017 Actual return Liois tion of entry 2017 ated OCI, Dec. 31 2016