Given the following pension reconciliation from the financial statement notes of Company P at December 31, 2016:

Projected benefit obligation $ 330,000

Fair value of plan assets 270,000

Also, the following amounts are reported in Other Comprehensive Income in the 2016 Statement of Stockholders Equity:

Unamortized prior service cost 90,000 debit

Unrecognized net loss 39,000 debit

Additional information for 2017:

Service costs for 2017 were calculated to be $45,000.

The settlement rate (for interest cost) on the PBO was 7%.

The expected return on the plan assets was 8%.

4. During 2017, Company P contributed $65,000 to the plan.

5. The prior service costs are being amortized over the remaining years of service of 5 years.

6. The average remaining service life for amortizing unrecognized gains and losses (after application of the corridor) is 10 years.

7. The pension plan paid benefits to retirees totaling $44,000 during 2017.

8. The actuary calculated the following balances at the end of 2017:

PBO = $ 363,800

FVPA = 321,000

From the information above, complete on the answer sheet: (1) the Pension Schedules, (2) the journal entry for 2017, and (3) the T-accounts. Include proper titles for each of the missing items in the pension schedules.