Exercise 20-23 Riverbed 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 $81,300 2,800 55,700 68,100 43,800 703,800 747,500 92,800 Dr. 10 % 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.) RIVERBED CO. Postretirement Benefit Worksheet-2017 General Journal Entries Postretirement OCI-Prior Asset/ Cash Service Cost Liability Memo Record Annual Postretirement Expense Items APBO Plan Assets Actual return Contributions Benefits Amortization of PSC Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 $ Click if you would like to show Work for this question: Open Show Work