ES 20-3 provides the following information about its defined benefit pension plan for the year 2017. Ivanhoe Company Service cost Contribution to the plan Prior service cost amortization $91,400 102,900 9,600 64,900 40,600 632,300 686,100 147,300 Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate 1196 Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.) IVANHOE COMPANY Pension Worksheet-2017. General Journal Entr Annual Pension Expense OCI Prior Service Cost Pension Asset/ Liability Projected B Obligati Cash January 1, 2017