Exercise 20-14 (Part Level Submission) Metlock Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, 2017 $1,470 1,880 2,480 1,680 Vested benefit obligation Accumulated benefit obligation Projected benefit obligation Plan assets (fair value) Settlement rate and expected rate of return Pension asset/liability Service cost for the year 2017 Contributions (funding in 2017) Benefits paid in 2017 December 31, 2017 $1,880 2,740 3,270 2,570 10% 800 ? 400 700 200 (a2) Prepare the journal entries at December 31, 2017, to record pension expense and related pension transactions. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31, 2017 Click if you would like to Show Work for this question: Open Show Work