Stellar Enterprises provides the following information relative to its defined benefit pension plan. $2,721,600 1,981,200 2,282,900 209,800 45,300 438,700 Balances or Values at December 31, 2017 Projected benefit obligation Accumulated benefit obligation Fair value of plan assets Accumulated OCI (PSC) Accumulated OCI-Net loss (1/1/17 balance, 0) Pension liability Other pension plan data for 2017: Service cost Prior service cost amortization Actual return on plan assets Expected return on plan assets Interest on January 1, 2017, projected benefit obligation Contributions to plan Benefits paid $94,100 42,300 130,600 175,900 254,500 92,800 139,400 Components of Pension Expense Service Cost 94100 Interest Cost 254500 Expected Return on Plan Assets T (175900) Prior Service Cost Amortization 42300 Pension Expense 215000 Determine the amounts of other comprehensive income and comprehensive income for 2017. Net income for 2017 is $35,200. Other comprehensive income (loss) 3000 Comprehensive income (loss)