The following data are for the pension plan for the employees of carla vista company. 1/1/17 12/31/17 12/31/18 accumulated benefit obligation $ 57 $ 59 $ 75 projected benefit obligation 61 63 81 plan assets (at fair value) 53 67 73 aocl – net loss 0 1023000 107 settlement rate (for year) 11% 10% expected rate of return (for year) 9% 7%