Prepare a pension worksheet for the pension plan for 2017 and 2018. (Enter all amounts as positive.) NOVAK COMPANY Pension Worksheet-2017 and 2018 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Expense Pension Asset/ Liability Memo Record Projected Benefit Obligation Plan Assets Items Cash Balance, Jan. 1, 2017 Service cost Interest cost Actual return Contributions O Benefits Journal entry for 2017 $ Accumulated OCI, Dec. 31, 2016 UUUUUUUL Balance, Dec. 31, 2017 Additional PSC, 1/1/2018 Balance, Jan. 1, 2018 Service cost Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2018 Accumulated OCI, Dec. 31, 2017 Balance, Dec. 31, 2018 For 2018, prepare the journal entry to record pension-related amounts. (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 o for the amounts. Account Titles and Explanation Debit Credit