On December 31, 2016, Robey Company accumulated the folowing intormation for 2016 in regard to its defined beneft pension plan. Service cost interest cost on projected benefit obligation Expected return on plan assets Amortization of prior service cost $95,020 11,110 10,770 2,120 On its December 31, 2015, balance sheet, Robey had reported an accrued/prepaid pension cost lability of $13.850 cost liability of $13,850