Novak Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$90,100
Contribution to the plan		104,900
Prior service cost amortization		10,800
Actual and expected return on plan assets		63,000
Benefits paid		40,700
Plan assets at January 1, 2017		643,200
Projected benefit obligation at January 1, 2017		690,100
Accumulated OCI (PSC) at January 1, 2017		150,500
Interest/discount (settlement) rate		10	%

Pension Worksheet-2017. General Journal Entries OCI Cash Prior Service Cost Annual Pension Expense Pension Asset/ Liability Memo Record Projected Benefit Plan Obligation Assets Items Balance, January 1, 2017 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec 31, 2016 Balance, Dec. 31, 2017