Help in part B - Sandhill Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$91,400
Contribution to the plan		102,900
Prior service cost amortization		9,600
Actual and expected return on plan assets		64,900
Benefits paid		40,600
Plan assets at January 1, 2017		632,300
Projected benefit obligation at January 1, 2017		686,100
Accumulated OCI (PSC) at January 1, 2017		147,300
Interest/discount (settlement) rate		11	%

Part A)

Part B) Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

List of Accounts:

Accumulated Depreciation Accumulated Other Comprehensive Income Cash Common Stock Cost of Goods Sold Depreciation Expense Interest Expense Inventory Notes Payable Other Comprehensive Income (G/L) Other Comprehensive Income (PSC) Pension Asset/Liability Pension Expense Plant and Equipment Postretirement Asset/Liability Postretirement Expense Retained Earnings Salary Expense Sales

Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.) SANDHILL COMPANY Pension Worksheet-2017. Memo Record General Journal Entries Plan Assets Projected Benefit Obligation Pension Asset/ Liability Annual Prior Service Cost Cash Pension Expense Items 632300 Dr. 686100 Cr. # 53800 Cr. Balance, January 1, 2017 91400 Cr. 91400 Dr. Service cost 75471 Cr. 01 UT 75471 Dr. Interest cost 64900 Dr. 64900 Cr. UT OT Actual return 9600 Cr. 9600 Dr. UT Amortization of PSC 102900 Dr. 102900 Cr. Contributions 40600 Dr. 40600 Cr. Benefits 10290d Cr. 929 Dr. 111571 Dr. 9600 Cr. Journal entry for 2017 147300 Dr. Accumulated OCI, Dec. 31, 2016 75950d Dr. 812371 Cr. 52871 Cr. 13770d Dr.$ $ Balance, Dec. 31, 2017 Account Titles and Explanation Debit Credit 91,400 Cost of Goods Sold Interest Expense 75471 Postretirement Asset/Liability 64900 Accumulated Depreciation 9600 x