Ill. Comprehensive Pension Problem Given the following pension reconciliation from the nancial statement notes of Company P at December 31. 2016: Projected benet obligation $ 330,000 Fair value of plan assets 270,000 Also, the following amounts are reported in Other Comprehensive Income in the 2016 Statement of Stockholders' Equity: Unamortized prior service cost 90,000 debit Unrecognized net loss 39,000 debit Additional information for 2017: Service costs for 2017 were calculated to be $45,000. The settlement rate (for interest cost) on the PBO was 7%. The expected return on the plan assets was 8%. 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 years. The avg remaining service life for amortizing unrecognized gains & losses (after application of the corridor) is 10 years. The pension plan paid benets to retirees totaling $44,000 during 2017. The actuary calculated the following balances at the end of 2017: PBO = $ 363,800 FVPA = 321,000 Pension Expense Components: mawwe 53" 9?\" Pension Expense PBO FVPA Beginning Beginning =End. Unadjusted =Ending Unadjusted = Ending Reported =Ending Reported journal Entry