Veldre Company provides the following information about its defined benefit pension plan for the year 2017.

Service cost		$90,000
Contribution to the plan		105,000
Prior service cost amortization		10,000
Actual and expected return on plan assets		64,000
Benefits paid		40,000
Plan assets at January 1, 2017		640,000
Projected benefit obligation at January 1, 2017		700,000
Accumulated OCI (PSC) at January 1, 2017		150,000
Interest/discount (settlement) rate		10	%

A. Prepare a pension worksheet inserting January 1, 2017, balances, showing December 31, 2017. B. Prepare the journal entry recording pension expense.