Ivanhoe Company sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2017		December 31, 2017
Vested benefit obligation		$1,500		$1,940
Accumulated benefit obligation		1,940		2,780
Projected benefit obligation		2,480		3,350
Plan assets (fair value)		1,670		2,650
Settlement rate and expected rate of return				10%
Pension asset/liability		810		?
Service cost for the year 2017				390
Contributions (funding in 2017)				690
Benefits paid in 2017				200

Prepare the journal entries at December 31, 2017, to record pension expense and related pension transactions

ACCOUNT TITLE	DEBIT	CREDIT