Crane Company sponsors a defined benefit plan for its 100 employees. On January 1, 2017, the companys actuary provided the following information.

Accumulated other comprehensive loss (PSC)		$148,200
Pension plan assets (fair value and market-related asset value)		200,100
Accumulated benefit obligation		258,100
Projected benefit obligation		378,000

The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2017, the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $49,000; the projected benefit obligation was $493,800; fair value of pension assets was $279,100; the accumulated benefit obligation amounted to $367,000. The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The actual return on plan assets is $10,600. The companys current years contribution to the pension plan amounted to $68,400. No benefits were paid during the year.

A) Determine the components of pension expense that the company would recognize in 2017. (With only one year involved, you need not prepare a worksheet.)

B) Compute the amount of the 2017 increase/decrease in gains or losses and the amount to be amortized in 2017 and 2018.

C) Indicate the pension amounts reported in the financial statement as of December 31, 2017 (Income Statement (Partial), Comprehensive Income Statement, Balance Sheet (Partial)).