Exercise 20-9 Ivanhoe Enterprises provides the following information relative to its defined benefit pension plan Balances or Values at December 31, 2017 Projected benefit obligation Accumulated benefit obliga Fair value of plan assets Accumulated OCI (PSC) Accumulated OCI-Net loss (1/1/17 balance, 0) Pension liability Other pension plan data for 2017: $2,711,300 1,981,800 2,279,800 211,500 46,100 431,500 tion Service cost Prior service cost amortization Actual return on plan assets Expected return on plan assets Interest on January 1, 2017, projected benefit obligation Contributions to plan Benefits paid $93,200 42,400 129,700 175,800 253,300 92,800 139,100