Hi, please provide the detailed solution of how you get these answer. You only need to answer part b, thank you!

Exercise 20-3 (Part Level Submission) Novak Company provides the following information about its defined benefit pension plan for the year 2017 Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate $90,900 103,000 9,300 63,200 39,800 648,600 706,600 148,800 10% Your answer is correct. Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.)