E20-9B (L05) (Disclosures: Pension Expense and Other Comprehensive Income) Ocean Air provides the following infor- mation related to its defined-benefit pension plan. $4,195,000 3,280,000 2,680,000 3,726,000 368,000 26,800 469,000 Balances or Values at December 31, 2017 Projected benefit obligation Accumulated benefit obligation Vested benefit obligation Fair value of plan assets Accumulated OCI (PSC) Accumulated OCINet loss (January 1, 2017 balance,-0-) Pension liability Other pension plan data Service cost for 2017 Prior service cost amortization for 2017 Actual return on plan assets in 2017 Expected return on plan assets in 2017 Interest on January 1, 2017, projected benefit obligation Contributions to plan in 2017 Benefits paid $ 94,000 36,800 122,200 149,000 335,600 189,900 231,000 B Exercises 3 Instructions (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 $400,000. (c) Compute the amount of accumulated other comprehensive income reported at December 31, 2017