Problem 20-4 Stellar Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2017 and 2018 2017 2018 Plan assets (fair value), December 31 $859,770 Projected benefit obligation, January 1861,000 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Actual and expected return on plan $1,044,270 984,000 172,200 Cr assets Amortization of prior service cost Contributions (funding) Accumulated benefit obligation, 307,500 73,800 29,520 12,300 141,450 615,000 295,200 110,700 36,900 14,760 147,600 676,500 Interest/settlement rate 9% 996 Compute pension expense for 2017 and 2018 Pension expense for 2017 Pension expense for 2018