Part 2: Melanie Vail Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan.

Plan assets	$480,000
Projected benefit obligation	625,000
Accumulated OCI (PSC)	100,000 Dr.
Accumulated OCI (Gain/Loss)	85,000 Cr.

As a result of the operation of the plan during 2017, the following additional data are provided by the actuary:

Service cost for 2017	$90,000
Settlement rate	9%
Actual return on plan assets in 2017	57,000
Expected return on plan assets	10%
Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions	76,000
Contributions in 2017	99,000
Benefits paid retirees in 2017	85,000
Avg. remaining service life (all employees)	12 years

1) Using the information above please Indicate the reporting of the 2017 pension amounts in the income statement and balance sheet.

2) What is the amount of deferred pension gain or loss that the company will carry forward to 2018?

3) Compute the same items as in (#1), assuming that the expected rate of return is 14% and the Accumulated OCI (Gain/Loss) is a Debit balance at January 1, 2017.