Exercise 20-3 (Part Level Submission) Riverbed Company provides the following information about its defined benefit pension plan for the vear 2017 ervice cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate $91,400 102,900 9,600 54,900 40,600 632,300 686,100 147,300 Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.) RIVERBED COMPANY Pension Worksheet-2017 General Journal Entries Annual Pension Expense OCI Prior Service Cost Pension Asset/Projected Benefit Plan Assets Cash Liability Obligation Items Balance, January 1, 2017 Service cost