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Exercise 20-10 Waterway Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan. Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $459,900 596,100 136,200 96,700 Dr. As a result of the operation of the plan during 2017, the following additional data are provided by the actuary. Service cost settlement rate, 10% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, $93,400 53,900 19,900 50,800 due to change in actuarial predictions Contributions Benefits paid retirees 78,700 94,800 86,000