Sunland Corp. sponsors a defined benefit pension plan for its employees. On January1, 2017, the following balances relate to this plan. Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $843,000 944,000 101,000 Cr. 98,000 Dr. As a result of the operation of the plan during 2017, the following additional data areprovided by the actuary. $99,000 Service cost Settlement rate, 6% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit due to change in actuarial predictions Contributions Benefits paid retirees 56,000 29,000 54,000 60,000 109,000 104,000 Annual Pension Expense Items Cash Balance, Jan. 1, 2017 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec 31, 2016 Balance, Dec. 31, 2017 OCI-Prior Service Cost CIF/ Loss Pension A55V Liability asse bility Projecteur enems Obligation Pran Assets