PharoahCorp. sponsors a defined benefit pension plan for its employees. On January1, 2017, the following balances relate to this plan.

Plan assets $781,000

Projected benefit obligation 886,000

Pension asset/liability 105,000Cr.

Accumulated OCI (PSC)100,000Dr.

As a result of the operation of the plan during 2017, the following additional data are

Annual Pension Items Expense Cash Balance, Jan. 1, 2017 to $ Service cost Interest cost Actual return Unexpected gain V Amortization of PSC Liability increase Contributions Benefits Journal entry for 2017 $ V $\fPrepare the journal entry for pension expense for 2017. (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