Exercise 20-15 (Part Level Submission) Stellar Company provides the following selected information related to its defined benefit pension plan for 2017 Pension asset/liability (January 1) Accumulated bft obligation (December 31) Actual and expected return on plan assets Contributions (funding) in 2017 Fair value of plan assets (December 31) Settlement rate Projected benefit obligation (January 1) Service cost $25,200 Cr 399,600 9,400 150,400 799,100 10 % 696,700 79,910