Exercise 20-9 (Part Level Submission) Vaughn Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31, 2017 Projected benefit obligation $2,758,700 Accumulated benefit obligation 1,977,400 Fair value of plan assets 2,259,100 Accumulated OCI (PSC) 209,600 Accumulated OCI-Net loss (1/1/17 balance, 0) 45,300 Pension liability 499,600 Other pension plan data for 2017: Service cost $94,100 Prior service cost amortization 41,600 Actual return on plan assets 130,300 Expected return on plan assets 175,600 Interest on January 1, 2017, projected benefit obligation 254,600 Contributions to plan 93,700 Benefits paid 141,100 (a) Prepare the note disclosing the components of pension expense for the year 2017. (Enter amounts that reduce pension expense with either a negat preceding the number e.g. -45 or parenthesis e.g. (45).) Components of Pension Expense Open Show Work Click if you would like to Show Work for this