Exercise 20-10 Cullumber Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $469,800 607,000 137,200 97,100 Dir As a result of the operation of the plan during 2017, the following additional data are provided by the actuary Service cost settlement rate, 8% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, $91,100 54,400 19,100 51,600 due to change in actuarial predictions Contributions Benefits paid retirees 79,700 99,500 85,800