Having trouble figuring out the "Unexpected Loss"

Problem 20-3 (Part Level Submission) Coronado Company sponsors a defined benefit plan for its 100 employees. On January 1, 2017, the company's actuary provided the following information. Accumulated other comprehensive loss (PSC) Pension plan assets (fair value and market-related asset value) Accumulated benefit obligation Projected benefit obligation $149,500 198,200 258,000 378,200 The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2017, the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $56,000; the projected benefit obligation was $482,600; fair value of pension assets was $274,200; the accumulated benefit obligation amounted to $357,900. The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The actual return on plan assets is $10,700. The company's current year's contribution to the pension plan amounted to $65,300. No benefits were paid during the year. (a) Determine the components of pension expense that the company would recognize in 2017. (With only one year involved, you need not prepare a worksheet.) (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).)