journal entry question......i have already completed first part

i need help with part b, journal entry

list of accounts also given in the file...........

Exercise 20-3 (Part Level Submission) Waterway Company provides the following information about its defined benefit pension plan for the year 2017. Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Projected benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Interest/discount (settlement) rate $91,200 104,700 9,800 62,800 40,500 632,600 686,700 152,100 9% List of accounts Accumulated Depreciation Accumulated Other Comprehensive Income Cash Common Stock Cost of Goods Sold Depreciation Expense Interest Expense Inventory Notes Payable Other Comprehensive Income (G/L) Other Comprehensive Income (PSC) Pension Asset/Liability Pension Expense Plant and Equipment Postretirement Asset/Liability Postretirement Expense Retained Earnings Salary Expense Sales