SHERIDAN CORP Pension Worksheet-2017 General Journal Entries Memo Record OCI-Gain Annual Pension Expense OCI-Prior Penison Asset/ Liability Projected Benefit Obligation Plan Assets Items Cash Service Cost Loss Balance, Jan. 1, 2017 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Amortization of loss Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Interest cost Actual return Unexpected loss Amortization of PSC Amortization of loss Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 Use the market-related asset value to compute the expected return and for corridor amortization Expected return Corridor amortization $