Scottsdale Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances relate to this plan. Plan assets Projected benefit obligation Accumulated OCI (PSC) Accumulated OCI (Gain/Loss) $480,000 625,000 100,000 Dr. 85,000 Cr. As a result of the operation of the plan during 2017, the following additional data are provided by the actuary: Service cost for 2017 Settlement rate Actual return on plan assets in 2017 Expected return on plan assets Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions Contributions in 2017 Benefits paid retirees in 2017 Avg. remaining service life (all employees) $90,000 57,000 76,000 85,000 12 years