3.4 Brownie Company sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assetse Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $786,000 897,000 111,000 Cr. 92,000 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. $91,000+ Service coste Settlement rate, 6% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit due to change in actuarial predictions Contributionse Benefits paid retirees 49,000 31,000 45,000 72,000 104,000 96,000 Using the data above, compute pension expense for Brownie Company for the year 2020 by preparing a pension worksheet