Novak Co. provides the following information about its postretirement benefit plan for the year 2017.

Service cost		$91,700
Prior service cost amortization		3,100
Contribution to the plan		60,400
Actual and expected return on plan assets		64,000
Benefits paid		40,900
Plan assets at January 1, 2017		715,600
Accumulated postretirement benefit obligation at January 1, 2017		746,300
Accumulated OCI (PSC) at January 1, 2017		109,900	Dr.
Discount rate		9	%

Prepare a worksheet inserting January 1, 2017, balances, showing December 31, 2017, balances, and the journal entry recording postretirement benefit expense.