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Grouper Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2017. Projected benefit obligation Market-related and fair value of plan assets Accumulated benefit obligation Accumulated OCI (G/L)-Net gain January 1, 2017 $1,483,000 786,000 1,617,000 December 31, 2017 $1,508,000 1,116,600 1,735,200 (198,300 ) The service cost component of pension expense for employee services rendered in the current year amounted to $75,000 and the amortization of prior service cost was $118,200. The company's actual funding (contributions) of the plan in 2017 amounted to $252,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,182,000 on January 1, 2017. Assume no benefits paid in 2017. Determine the amounts of the components of pension expense that should be recognized by the company in 2017. (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).) Components of Pension Expense Service Cost 75000 T Interest on Projected Benefit Obligation 148300 Expected Return on Plan Assets 78600 Amortization of Prior Service Cost 118200 420100 Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2017. (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 o for the amounts.) Account Titles and Explanation Debit Credit Pension Expense 420100 Pension Asset/Liability 148400 Cash 252000 Other Comprehensive Income (PSC) 118200 | Other Comprehensive Income (G/L) 198300 (To record pension expense and employer's contribution) Indicate the pension-related amounts that would be reported on the income statement and the balance sheet for Grouper Company for the year 2017. Grouper Company Income Statement (Partial) [ For the Year Ended December 31, 2017 A T Expenses A T Pension Expense A 420100 Grouper Company Comprehensive Income Statement For the Year Ended December 31, 2017 ] Retained Earnings - January 1, 2017 || $XXXX Comprehensive Income Amortization of PSC 118200 T Liability Gain A 198300 U 316500 T Other Comprehensive Income (Loss) 4) $XXXX Grouper Company Grouper Company Balance Sheet (Partial) December 31, 2017 XL. Current Assets Current Liabilities Pension Liability 148400