Exercise 20-10 (Part Level Submission) Pina 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) $463,200 578,200 115,000 100,100 Dr 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 $86,600 53,200 18,000 50,200 due to change in actuarial predictions Contributions Benefits paid retirees 79,600 99,600 85,100 ring a pension worksheet. (Enter all amounts as positive. PINA CORP Pension Worksheet tries CORP Memo Record General Journal Entries Pension AssetProjected Benefit oCI-Gain/ Loss Liability Obligat Expense Cash Service Cost ttems Balance, Jan. 1, 2017 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Liability increase Benefits Journal entry for 2017 Accumulated OcI, Dec. 31, 2016 Balance, December 31, 2017