Accounting, Analysis, and Principles PENCOMP's balance sheet at December 31, 2020, is as follows. Prepare an income statement for 2021 and a balance sheet as of December 31, 2021. Also, prepare the pension expense journal entry for the year ended December 31, 2021. Round to the nearest tenth (e.g., round 2.87 to 2.9 ). Analysis Compute return on equity for PENCOMP for 2021 (assume stockholders' equity is equal to year-end average stockholders' equity). Do you think an argument can be made for including some or even all of the change in accumulated other comprehensive income (due to pensions) in the numerator of return on equity? Illustrate that calculation. Accounting, Analysis, and Principles PENCOMP's balance sheet at December 31, 2020, is as follows. Prepare an income statement for 2021 and a balance sheet as of December 31, 2021. Also, prepare the pension expense journal entry for the year ended December 31, 2021. Round to the nearest tenth (e.g., round 2.87 to 2.9 ). Analysis Compute return on equity for PENCOMP for 2021 (assume stockholders' equity is equal to year-end average stockholders' equity). Do you think an argument can be made for including some or even all of the change in accumulated other comprehensive income (due to pensions) in the numerator of return on equity? Illustrate that calculation