Riverbed Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, 2017 $1,500 1,890 2,550 1,770 Vested benefit obligation Accumulated benefit obligation Projected benefit obligation Plan assets (fair value) Settlement rate and expected rate of return Pension asset/liability Service cost for the year 2017 Contributions (funding in 2017) Benefits paid in 2017 December 31, 2017 $1,890 2,730 3,310 2,620 10% 780 400 700 200 (al) Prepare a 2017 pension worksheet. (Enter all amounts as positive.) RIVERBED COMPANY Pension Worksheet-2017 General Journal Entries OCI- Gain/ Cash Loss Annual Pension Expense Pension Asset/ Liability Memo Record Entries Projected Benefit Plan Obligation Assets Items Balance, Jan. 1, 2017 Service cost Interest cost Actual return Unexpected gain Contributions Benefits Liability increase Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017