Prepare a worksheet inserting January 1, 2017, balances, showing December 31, 2017, balances, and the journal entry recording postretirement benefit expense. (Enter all amounts as positive.)

Larkspur Co. provides the following information about its postretirement benefit plan for the year 2017. Service cost Prior service cost amortization Contribution to the plan Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2017 Accumulated postretirement benefit obligation at January 1, 2017 Accumulated OCI (PSC) at January 1, 2017 Discount rate $83,900 3,100 51,000 67,100 42,700 697,300 756,400 103,300 Dr. 8 % LARKSPUR CO. Postretirement Benefit Worksheet-2017 General Journal Entries Memo Record Annual Postretirement Expense OCI-Prior Service Cost Postretirement Asset/ Liability Items Cash Plan Assets 756400 Cr. 697300 Dr. Balance, Jan. 1, 2017 $ $ $ 7 83900 Dr. 7 83900 Cr. Service cost 7 Interest cost Actual return 67100 Cr. 67100 Dr. 7 Contributions 51000 Cr. 51000 Dr. Benefits 42700 Dr. 42700 Cr. Amortization of PSC 3100 Dr. 3100 Cr. 51000 Journal entry for 2017 $ $ Cr. 3100 Cr. 103300 Dr. 7 Accumulated OCI, Dec. 31, 2016 100200 Balance, Dec. 31, 2017 $ Dr. $ $ 858100 Dr