Additional Problem 3 (Part Level Submission) Sheridan Corporation is a privately owned company that uses ASPE. On January 1, 2017 Sheridan's financial records indicated the following information related to the company's defined bem Defined Benefit Obligation $1,350,000 Pension Plan Assets Sheridan Corporation's actuary provided the following information on December 31, 2017: Current year service cost $87 , ooo Prior service cost, granted Jan 1, 2017 186,000 Employer contributions for the year Benefits paid to retirees Expected return on assets Actual return on assets Discount rate go,ooo 31,000 Prepare a pension worksheet for Sheridan Corporation for 2017. Annual Pension Expense Balance, January 1, 2017 General Journal Entries Net Defined Liability/ Cash Memo Record Defined Benefit Obligation Plan Assets (a) (c) (d) (e) (f) (g) Current Service Cost Past Service Cost Net Interest/Finance Cost Asset Remeasurement Gain/Loss Actuarial Gain/Loss (Not Applicable FOR 2017) Employer Contributions to Pension Fund Benefits Paid to Retirees from Pension Fund Pension Expense Entry - 2017 Net Funding Entry Balance, December 31, 2017