Headland Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$90,600
Contribution to the plan		103,900
Prior service cost amortization		10,100
Actual and expected return on plan assets		63,100
Benefits paid		39,600
Plan assets at January 1, 2017		644,100
Projected benefit obligation at January 1, 2017		710,600
Accumulated OCI (PSC) at January 1, 2017		149,400
Interest/discount (settlement) rate

Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.) HEADLAND COMPANY Pension Wo 2017 Annual Pension Expense OCI Prior Service Cost Pension Asset/ Liability Projected Benefit obligation Plan Assets Items Cash Balance, January 1, 2017 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017