Spearman Ma nagement has a defined benefit pension plan. For the fiscal year ending December 31, 2017, the following pension-related data were available Projected Benefit Obligation, January 1 Plan assets at fair value, January 1 AOCI- prior service cost, January 1 Amortization of AOCI-prior service cost AOCI- net gains, January 1 ($ in millions) $480 500 48 90 (Any amortization of AOci-net gains is over 20 years.) Service cost Interest cost, settlement rate, 5% Actual return on plan assets Expected return on plan assets Gain due to changes in actuarial assumptions 82 24 40 45 10 (recognized at end of year) Pension benefits paid Contributions to the pension fund 40 70 a) Prepare the journal entries for 2017 to record pension expense and any changes in the pension plan asset/liability account b) Wh at will Spearman report in its 2017 balance sheet for the funded status of the plan