At January 1, 2020, Sheffield Company had plan assets of $292,600 and a projected benefit obligation of the same amount. During 2020, service cost was $27,500, the settlement rate was 10%, actual and expected return on plan assets were $24,900, contributions were $19,600, and benefits paid were $18,000. Prepare a pension worksheet for Sheffield Company for 2020. Items 1/1/20 Service cost Interest cost Actual return Contributions Benefits Journal entry, 12/31/20 Balance, 12/31/20 SHEFFIELD COM General Journal Entries Pension Expense Cash $ $ $ eeeeee