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Exercise 20-23 Kingbird Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost $98,200 Prior service cost amortization 3,200 Contribution to the plan 57,300 Actual and expected return on plan assets 62,100 Benefits paid 36,800 Plan assets at January 1, 2017 697,100 Accumulated postretirement benefit obligation at January 1, 751,000 2017 Accumulated OCI (PSC) at January 1, 2017 95,300 Dr. Discount rate 8 % Prepare a worksheet inserting January 1, 2017, balances, showing December 31, 2017, balances, and the journal entry recording postretirement benefit expense. (Enter all amounts as positive.) KINGBIRD CO. Postretirement Benefit Worksheet-2017 General Journal Entries Memo Record Annual Postretirement OCI-Prior Postretirement Asset/ Items Expense Cash Service Cost Liability APBO Plan Assets Balance, Jan. 1, 2017 Service cost Interest cost Actual return Contributions Benefits Amortization of PSC Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 Click if you would like to Show Work for this question: Open Show Work LINK TO TEXT