Pronghorn Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan. Plan assets $478,400 Projected benefit obligation 612,700 Pension asset/liability 134,300 Accumulated OCI (PSC) 97,100 Dr. As a result of the operation of the plan during 2017, the following additional data are provided by the actuary. Service cost $86,500 Settlement rate, 10% Actual return on plan assets 56,000 Amortization of prior service cost 20,000 Expected return on plan assets 53,100 Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions 78,200 Contributions 95,600 Benefits paid retirees 81,100