Exercise 20B-10 (Part Level Submission) Sunland Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $470,900 609,900 139,000 99,800 Dr As a result of the operation of the plan during 2017, the following additional data are provided by the actuary. Service cost Settlement rate, 10% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, $93,800 54,500 19,800 51,300 due to change in actuarial predictions Contributions Benefits paid retirees 74,300 99,100 85,600 (a) Using the data above, compute pension expense for Sunland Corp. for the year 2017 by preparing a pension worksheet. (Enter all amounts as positive.)