ANSWER PART C

Exercise 20B-9 (Part Level Submission) Sheridan Enterprises provides the following information relative to its defined benefit pension plan Balances or Values at December 31, 2017 Projected benefit obligation Accumulated benefit obligation Fair value of plan assets Accumulated OCI (PSC) Accumulated OCI-Net loss (1/1/17 balance, 0) Pension liability Other pension plan data for 2017: $2,740,700 1,961,700 2,296,000 211,300 45,200 444,700 Service cost Prior service cost amortization Actual return on plan assets Expected return on plan assets Interest on January 1, 2017, projected benefit obligation Contributions to plan Benefits paid $93,900 42,200 129,000 174,200 254,000 94,100 139,500