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 obligation Fair value of plan assets Accumulated OCI (PSC) Accumulated OCI-Net loss (1/1/17 balance, o) Pension liability Other pension plan data for 2017: $2,710,000 1,985,300 2,256,400 208,400 45,500 453,600 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 $94,900 42,100 130,600 176,100 250,700 92,400 138,900 Prepare the note disclosing the components of pension expense for the year 2017. (Enter amounts that reduc pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).)