NovakCompany sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan.

Novak Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, December 31, 2017 2017 Vested benefit obligation $1,500 $1,850 Accumulated benefit obligation 1,840 2,610 Projected benefit obligation 2,700 3,460 Plan assets (fair value) 1,900 2,720 Settlement rate and expected rate of return 6% Pension asset/liability 800 ? Service cost for the year 2017 420 Contributions (funding in 2017) 820 Benefits paid in 2017 320 Compute the actual return on the plan assets in 2017. Actual Return on Plan Assets in 2017 $Compute the amount of the other comprehensive income (G/L) as of December 31, 2017. (Assume the January 1, 2017, balance was zero.) (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) Net Gain or (Loss) $ eTextbook and Media List of Accounts Compute the amount of net gain or loss amortization for 2017 (corridor approach). (Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).) Net Gain or Loss Amortization $\fAnnual Pension Items Expense Cash Balance, Jan. 1, 2017 to $ Service cost Interest cost Actual return Unexpected gain Contributions Benefits Liability increase V Journal entry for 2017 $ V $ Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017Prepare the journal entries at December 31, 2017, to record pension expense and related pension transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit e Textbook and MediaIndicate the pension amounts reported in the balance sheet. Balance Sheet at December 31, 2017