Coronado Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31, 2017 Projected benefit obligation $2,715,800 Accumulated benefit obligation 1,992,600 Fair value of plan assets 2,283,600 Accumulated OCI (PSC) 208,800 Accumulated OCINet loss (1/1/17 balance, 0) 45,600 Pension liability 432,200 Other pension plan data for 2017: Service cost $94,600 Prior service cost amortization 42,200 Actual return on plan assets 130,900 Expected return on plan assets 176,500 Interest on January 1, 2017, projected benefit obligation 252,200 Contributions to plan 92,800 Benefits paid 139,600

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

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

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