Riverbed Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$89,800
Contribution to the plan		107,000
Prior service cost amortization		10,700
Actual and expected return on plan assets		65,200
Benefits paid		40,100
Plan assets at January 1, 2017		647,500
Projected benefit obligation at January 1, 2017		707,800
Accumulated OCI (PSC) at January 1, 2017		147,500
Interest/discount (settlement) rate		9	%

Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.)

RIVERBED COMPANY Pension Worksheet2017.

General Journal Entries

Memo Record

Items

Annual Pension Expense

Cash

OCI Prior Service Cost

Pension Asset/ Liability

Projected Benefit Obligation

Plan Assets

Prepare the journal entry recording pension expense. (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 0 for the amounts.