please answer questions #36-50 as this is all 1 big question in 15 min thanks

ABC Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2017 and 2018. 2018 Projected benefit obligation, January 1 Plan assets (fair value and market-related value), January 1 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Settlement rate Expected rate of return Actual return on plan assets Amortization of prior service cost Annual contributions Benefits paid retirees Increase in projected benefit obligation due to changes in actuarial assumptions Average service life of all employees 2017 $600,000 410,000 190,000 Cr. 160,000 40,000 10% 10% 36,000 70,000 97,000 31,500 87,000 $59,000 10% 10% 61,000 50,000 81,000 54,000 0 20 years Required: Prepare a pension worksheet presenting year 2017 Memo Entries Annual Pension Expense ABC Company Pension Work Sheet ---2017 General Journal Entries OCI Pension Gain/ Asset / Cash PSC LOSS Liability (190,000) (36)=7 Projected Benefit Obligation (600,000) Plan Assets Bal., Jan. 1st, 2017 410,000 Service Cost Interest Cost Actual return (37)=7 (38)=7 (39)=7 (40)=? Unexpected gain/loss Amortization of PSC Contributions Benefits Actuarial loss for PBO Journal entry for 2017 (44)=? (41)? (42)=? (43)=7 (45)=2 (47)=7 (48)=7 Accumulated OCI, Dec 31, 2016 (46)=7 160,000 0 Balance, Dec 31, 2017 90,000 92,000 (49)? (50)=7 511,500