The following defined pension data of Pina Corp. apply to the year 2017. For 2017, prepare a pension worksheet for Pina Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. Projected benefit obligation, 1/1/17 (before) Plan assets, 1/1/17 Pension liability $537,000 523,800 13,200 On January 1, 2017, Pina Corp., through plan grants prior service benefits having a present value of 104,000 Settlement rate 9% Service cost 56,000 Contributions (funding) 61,000 Actual (expected) return on plan assets 47,500 Benefits paid to retirees 37,000 Prior service cost amortization for 2017 18,200 Items Balance, Dec. 31, 2016 $ Prior service cost Balance, Jan. 1, 2017 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017 $ Annual Pension Expense > > < > Cash $ $ $ OCI-Prior Service Cost $ $ Pension Asset/ Liability Projected Benefit Obligation Memo Record LA Plan Assets > CA $ > > > > > > > > > > > > > > > > > > > LA $