Exercise 20-23 Bramble Co. provides the following information about its postretirement benefit plan for the year 2017 Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Discount rate $91,700 3,100 60,400 64,000 40,900 715,600 746,300 109,900 Dr 9% Prepare a worksheet inserting January 1, 2017, balances, showing December 31, 2017, balances, and the journal entry recording postretirement benefit expense. (Enter all amounts as positive.) BRAMBLE CO Postretirement Benefit Worksheet-2017 ner ies er Annual Postretirement Expense oCI-Prior Service Cost Postretirement Asset/ Liability Items Cash APBO Plan Assets Balance, Jan. 1, 2017