Module Number: Name of Compan Pension Ex ense Pension Asset O ion Pension Liabilt Student's Name. Plan Assets Pro-ected Benefit Obli ations Prior Ser,nce Cost Net Gains or Loss Deferred Pension ain Income statement Balance Sheet OCI OCI or Loss Carried forwrd Re ted Amount Re ted Amount Balance, Jan. 1, 2017 Semce cost Interest cost Actual Return Expected Return Amortization of PSC Contributions Benefits Liability increase Journal ent for 2017 Accumulated OCI, Dec. 31, 2016 Balance, Dec. 31, 2017