The following information relates to the pension plan for the employees of Sheridan Co.:

1/1/17

12/31/17

12/31/18

Accum. benefit obligation$9740000$10160000$13100000Projected benefit obligation102650001095800014507000Fair value of plan assets9425000

1142000012554000AOCI - net (gain) or loss-0-(1562000)(1730000)Settlement rate (for year)11%11%Expected rate of return (for year)8%7%

Sheridan estimates that the average remaining service life is 16 years. Sheridan's contribution was $1373000 in 2018 and benefits paid were $1037000.

The corridor for 2018 is

$1015490.

$799400.

$1595770.

$1142000.