Exercise 19-4 Oriole Corporation provides the following information about its defined benefit pension plan for the year 2017: Current service cost Contribution to the plan Past service cost, effective December 31, 2017 Actual return on plan assets Benefits pald Net defined benefit liability at January 1, 2017 Plan assets at January 1, 2017 Defined benefit obligation at January 1, 2017 Interest/discount rate on the DBO and plan assets $225,250 263,550 25,200 159,500 104,000 411,000 1,595,000 2,006,000 10% Oriole follows IRFS. Prepare a pension work sheet. Oriole Corporation Pension Work Sheet-2017 General Journal Entries Net Def. Benefit Cash Liab/Asset Annual Pension Expense Memo Record Defined Benefit Plan Obligation Assets 2006000 Cr. 1595000 411000 Cr. $ Dr. Balance, 01/01/2017 Service cost 225800 Dr. 225800 Cr. Past service cost Net interest/finance cost 25200 25200 Contributions Benefits paid Expense entry Contribution entry Balance, 12/31/2017 Prepare all journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation December 31, 2017 (To record pension expense) December 31, 2017 (To record contributions paid) What is the amount of the plan's surplus/deficit at December 31, 2017? Plan's