There are 4 accounts for the journal entry.

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Exercise 20-3 Shamrock Company provides the following information about its defined benefit pension plan for the year 2017 Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate $83,700 103,000 9,800 63,000 40,100 633,700 699,000 150,500 10% Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. (Enter all amounts as positive.) SHAMROCK COMPANY Pension 2017 eneral Journal Entries Annual Pension Expense OCI Prior Service Cost Pension Asset/ Liability Projected Benefit Obligation Plan Assets Items Cash Balance, January 1, 2017 Service cost Interest cost