Sandhill Co. provides the following information about its postretirement benefit plan for the year 2017.

Service cost		$86,700
Prior service cost amortization		2,900
Contribution to the plan		53,100
Actual and expected return on plan assets		57,400
Benefits paid		39,800
Plan assets at January 1, 2017		707,800
Accumulated postretirement benefit obligation at January 1, 2017		771,000
Accumulated OCI (PSC) at January 1, 2017		101,000	Dr.
Discount rate		8	%

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.)