Riverbed Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Discount rate $85,800 2,700 58,600 57,800 39,200 715,100 754,600 103,200 Dr. 9% 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.) RIVERBED CO. Postretirement Benefit Worksheet-2017 General Journal Entries Memo Record Annual Postretirement Expense OCI-Prior Service Cost Cash Postretirement Asset/ Liability Items 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 I:I.: .. . I AL: Riverbed Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Discount rate $85,800 2,700 58,600 57,800 39,200 715,100 754,600 103,200 Dr. 9% 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.) RIVERBED CO. Postretirement Benefit Worksheet-2017 General Journal Entries Memo Record Annual Postretirement Expense OCI-Prior Service Cost Cash Postretirement Asset/ Liability Items 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 I:I.: .. . I AL