Given the following pension reconciliation from the financial statement notes of Company P at December 31, 2016: Projected benefit obligation Fair value of plan assets $ 330,000 270,000 Also, the following amounts are reported in Other Comprehensive Income in the 2016 Statement of Stockholders' Equity: Unamortized prior service cost Unrecognized net loss 90,000 debit 39,000 debit Additional information for 2017: 1. Service costs for 2017 were calculated to be $45,000. 2. The settlement rate (for interest cost) on the PBO was 7%. 3. The expected return on the plan assets was 8%. 4. During 2017, Company P contributed $65,000 to the plan. The prior service costs are being amortized over the remaining years of service of 5 5. years. 6. The average remaining service life for amortizing unrecognized gains and losses (after application of the corridor) is 10 years. 7. The pension plan paid benefits to retirees totaling $44,000 during 2017. 8. The actuary calculated the following balances at the end of 2017: ES 363,800 321,000 PBO FVPA From the information above, complete on the answer sheet: (1) the Pension Schedules, (2) the journal entry for 2017, and (3) the T-accounts. Include proper titles for each of the missing items in the pension schedules. Abbreviations are acceptable, both here, and on the exam.